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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal revises Xerox copier value, imposes redemption fine.</h1> The Appellate Tribunal reduced the assessable value of the Xerox copier to Hong Kong $15,600 FOB and imposed a redemption fine of Rs. 10,000. - 1998 (101) ... Valuation - Contemporaneous import The judgment involved a dispute over the assessable value of a Xerox copier imported as a marriage present. The Deputy Collector initially valued it at Rs. 75,000 based on a UK price comparison, leading to confiscation under customs law. The Appellate Tribunal found insufficient details in the documents provided and reduced the value to Hong Kong $15,600 FOB, with a redemption fine of Rs. 10,000 imposed.

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