2004 (9) TMI 241 - AT - Customs

Summary

The appellant imported goods declared as Acrylic sheet scrap at US $140 PMT, but found to be Acrylic sheet off cuts. The value was enhanced to US $450 PMT. The Revenue contended mis-declaration, but the Tribunal found no basis for value enhancement and allowed the appeal. [Case: Appellate Tribunal CESTAT, NEW DELHI, Citation: 2004 (9) TMI 241 - CESTAT, NEW DELHI]