COMMR.OF CUSTOMS MADRAS vs M/S A-ONE ELECTRONICS. — C.A. No. 5950/1999

Case Summary: Commissioner of Customs, Madras v. M/s A-One Electronics (C.A. No. 5950/1999) The Supreme Court allowed the Commissioner of Customs' appeal on September 13, 2001, setting aside the Tribunal's decision and affirming the Commissioner's order dated October 23, 1997. The dispute concerned the valuation of 1,000 imported down converters; A-One Electronics declared the value at US$4.25/piece, but Customs rejected this and assessed it at US$33.60/piece FOB based on contemporaneous import evidence. The Tribunal had directed reconsideration on remand, but then accepted the respondent's bills of entry showing lower prices (US$16-22/piece) from six months later, which the Court found contradicted the Tribunal's own remand directions. The Court held the Commissioner's revised valuation (based on a similar Hyderabad import at US$42/piece with a 20% quantity discount) was factually sound and properly grounded. This case analysis is maintained by casestatus.in based on publicly available court records.