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    <title>2011 (1) TMI 314 - MADRAS HIGH COURT</title>
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    <description>The writ petition challenging the order-in-original under the Customs Act for the import of fresh apples from the USA was allowed by the Commissioner of Customs (Appeals) based on the contract price. As the department did not further appeal this decision, and considering the finality of valuation based on a previous case, the Deputy Commissioner&#039;s order for the present case was set aside. The petitioner was granted consequential relief, and the writ petition was allowed without costs.</description>
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      <description>The writ petition challenging the order-in-original under the Customs Act for the import of fresh apples from the USA was allowed by the Commissioner of Customs (Appeals) based on the contract price. As the department did not further appeal this decision, and considering the finality of valuation based on a previous case, the Deputy Commissioner&#039;s order for the present case was set aside. The petitioner was granted consequential relief, and the writ petition was allowed without costs.</description>
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