ORDER 1. The respondents imported milk powder. The customs authorities took view that they had undervalued the milk powder for the purposes of Customs duty. The matter was carried to the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal delivered an exhaustive judgment considering all the material on the record, in the form of documents and oral testimony, and overturned the findings of the authorities below. 2. Having heard learned counsel and perused the aforesaid judgment, which is under appeal, we are of the view that the Tribunal has, on an assessment of the facts, come to a conclusion that is not unreasonable. 3. Accordingly, the appeal is dismissed, with no order as to costs.