In Brief
The Commissioner of Customs appealed against the Appellate Tribunal's reversal of a differential duty liability order against the respondent importer. The Revenue claimed the importer mis-graded imported yarn (declaring grades A, B, C instead of only A and AA) and used standing orders rather than contemporaneous evidence to fix transaction value. The Supreme Court dismissed the appeal, holding that the Tribunal's factual findings — that multiple grades existed per Taiwanese authorities, and that half the revenue's bills of entry did not relate to the importer's goods with significant price variance — were reasonably reached and raised no substantial question of law warranting interference.
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