2020 (1) TMI 1678 - SCH - Customs

Valuation of imported goods - Sartorius brand of Electronic Balances - undervaluation - NIDB data of contemporaneous imports - It was held by CESTAT that There is no evidence brought on record by the Revenue that appellant has paid any amount over and above invoice price shown at the time of clearance of the impugned goods - HELD THAT - There are no reason to interfere with the impugned order. The Civil Appeal is accordingly dismissed.