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of <h1>Tribunal overturns toothpaste overvaluation penalties due to lack of evidence</h1> <h3>CORA CHEM Versus COMMISSIONER OF CUSTOMS, AHMEDABAD</h3> The Appellate Tribunal CEGAT, Mumbai allowed the appeals filed by Cora Chem regarding the overvaluation of toothpaste exported in 1994. The Tribunal found ... Export - Overvaluation The Appellate Tribunal CEGAT, Mumbai allowed the appeals filed by Cora Chem regarding the overvaluation of toothpaste exported in 1994. The Tribunal found that the notice issued by the Commissioner lacked supporting evidence and was based on subjective opinions. The order imposing penalties on the exporter and its partner was set aside.
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