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<h1>Appellate tribunal upholds Collector's decision on imported video tapes assessable value, rejects appellant's arguments.</h1> The appellate tribunal upheld the Collector's decision on the assessable value of imported video magnetic tapes, rejecting the appellant's arguments on ... Valuation The appellate tribunal upheld the Collector's decision regarding the assessable value of imported video magnetic tapes, based on comparison with prices of similar goods imported by another party. The tribunal rejected the appellant's arguments about comparability and timing of imports, concluding that the prices were stable. The tribunal found no grounds to overturn the Collector's order, and dismissed both appeals. Confiscation of goods, redemption fine, and penalties were upheld.
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