1999 (9) TMI 191 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai considered the valuation of copper dross imported at $1,200 per M.T. The dross was found to have a higher copper content than declared. The Additional Commissioner valued it at $1,900 per M.T. based on copper ingots' value. The Commissioner (Appeals) disagreed with this method and ordered a fresh valuation, setting aside the previous decision.