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of <h1>Appellate Tribunal rules in favor of Appellant on Caprolactum import pricing dispute</h1> <h3>JK. INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS, BOMBAY</h3> JK. INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS, BOMBAY - 1999 (107) E.L.T. 329 (Tribunal) The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Appellant in a case involving the import of Caprolactum. The Tribunal found that the price reduction before shipping was genuine and made in good faith, leading to the acceptance of the lower invoice price. The Tribunal set aside the order enhancing the price, allowing the appeal.
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