COMMISSIONER OF CUSTOMS Vs. AMBIKA NAHAR EXPORTS

JUDGEMENT

(1.) The Revenue has filed this appeal against Order -in -Appeal No. C.CUS: 976/98, dated 13 -8 -1998.

(2.) Brief facts of the case are as follows. The respondents imported a consignment of Acrylic fibre waste. The declared value of the goods was US 0.40 per kg. The original authority rejected the transaction value of the goods on the following grounds :