1996 (7) TMI 388 - AT - Customs

Summary

The appeal was against the valuation of imported goods - 100 pieces of reflectors for Cine Projectors. The declared invoice value was Rs. 18,873. The Customs House enhanced the value based on imports from Japan, but the appellants argued the imports were not contemporaneous and the goods were of Singapore origin. The Tribunal found in favor of the appellants, setting aside the order and allowing the appeal. (Case: 1996 (7) TMI 388 - CEGAT, NEW DELHI)