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<h1>Appellate Tribunal Upholds Duty Demand & Confiscation in Misdeclaration Case</h1> The Appellate Tribunal CEGAT, Mumbai upheld the duty demand and confiscation of goods in a case involving misdeclaration of goods. The Tribunal rejected ... Valuation (Customs) - Contemporaneous import The Appellate Tribunal CEGAT, Mumbai upheld the duty demand and confiscation of goods in a case involving misdeclaration of goods. The Tribunal rejected the appellant's argument that declared value should be accepted without exception. The Tribunal also found the department's valuation method acceptable based on contemporaneous invoices. The appellant's appeal was dismissed.
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