2000 (4) TMI 76 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Court No. I in New Delhi allowed the appeal filed by the appellants against the order-in-appeal passed by the Commissioner of Customs. The Tribunal held that the assessable value of imported goods cannot be enhanced based solely on quotations, citing previous decisions. The Tribunal also noted that the imported models by the appellants were different from those used by the revenue for comparison, leading to the appeal being allowed.