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<h1>Appellate Tribunal upholds Rs. 32/kg valuation for imported betel nuts, dismisses Revenue's appeals.</h1> <h3>COMMISSIONER OF CUSTOMS, TRICHY Versus BABOORAM HARICHAND</h3> COMMISSIONER OF CUSTOMS, TRICHY Versus BABOORAM HARICHAND - 2002 (142) E.L.T. 137 (Tri. - Chennai) The Appellate Tribunal CEGAT, Chennai rejected Revenue appeals challenging the Commissioner's valuation of imported betel nuts. The Commissioner's decision to adopt a market price of Rs. 32 per kg was upheld as Revenue failed to provide evidence of a higher market value. The appeals were dismissed.