1998 (3) TMI 207 - AT - Customs

Summary

The judgment involved an appeal regarding the assessable value of a Xerox copier imported as a marriage present. The Deputy Collector and Collector (Appeals) had differing assessments based on the machine's origin and price comparisons. The Tribunal found discrepancies in the documentation and lack of details on the machine, ultimately setting the assessable value at Hong Kong $15,600 FOB and reducing the redemption fine to Rs. 10,000.