HC dismissed the appeal and upheld the Tribunal's order, holding...

HC dismissed the appeal and upheld the Tribunal's order, holding that the department failed to challenge or amend the respondent's self-assessed Bills of Entry as required, so the declared customs valuation must be accepted. The Tribunal's application of the controlling legal principle concerning self-assessment and absence of departmental challenge was found plausible and not perverse. The appellant did not demonstrate any procedural or substantive error in the Tribunal's reasoning. The HC further noted the de minimis monetary stake of Rs. 73,000 and observed that the appeal lacked merit. The appeal is dismissed.

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