2000 (11) TMI 423 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant in a case involving mis-declaration of value for imported oil filled radiators. The Customs Authorities rejected the declared value and issued a show cause notice for confiscation of goods. The Tribunal found that the basis for the charge was against Customs Valuation Rules, leading to the adjudication order being deemed illegal and set aside. The imported goods are to be assessed based on declared values and released to the appellant immediately.