Home Case Index All Cases Customs Customs + AT Customs - 2005 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (1) TMI 159 - AT - CustomsExtract: .......mmercial level and the quantities are different. We are, therefore, of the view that the Revenue has not established that the goods covered by Bill of Entry No. 970 dated 3-11-1995 were identical goods as defined in Customs Valuation Rules. Accordingly, the Order cannot be sustained. We, therefore, set aside the impugned Order and allow the appeal.
|