Home Case Index All Cases Customs Customs + AT Customs - 1990 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (4) TMI 172 - AT - CustomsExtract: .......ms Act. However, there was huge difference in the quantity of imports in the two consignments under comparison. The appellants cited contemporaneous imports at comparable prices. Therefore, at least the benefit of doubt should be extended in their favour, particularly when there is no conclusive evidence to prove under valuation. Appeal is allowed.
|