https://www.taxtmi.com/caselaws?id=81080 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, granting the appellants the entitlement to a higher refund of customs duty for the import of Crude Calcium Borate (Colemanite). The Tribunal determined that the final invoice correctly calculated the value based on the net dry weight of the goods, considering the moisture content, which differed from the total weight used by the Customs authorities. As a result, the Tribunal set aside the previous decision, ruling in favor of the appellants and awarding them the increased refund amount with consequential relief. en-us Fri, 18 Jan 1991 00:00:00 +0530 Wed, 22 Jun 2011 12:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81080 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, granting the appellants the entitlement to a higher refund of customs duty for the import of Crude Calcium Borate (Colemanite). The Tribunal determined that the final invoice correctly calculated the value based on the net dry weight of the goods, considering the moisture content, which differed from the total weight used by the Customs authorities. As a result, the Tribunal set aside the previous decision, ruling in favor of the appellants and awarding them the increased refund amount with consequential relief. Case-Laws Customs Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81080