https://www.taxtmi.com/caselaws?id=81305 The Tribunal upheld the clubbing of two consignments imported by different parties, affirmed the misdeclaration finding, remanded the valuation issue for fair determination, and reduced the fines and penalties imposed on the appellants. The judgment emphasized accurate declaration, fair valuation process, and proportionate penalties based on the specifics of the case. en-us Mon, 29 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81305 The Tribunal upheld the clubbing of two consignments imported by different parties, affirmed the misdeclaration finding, remanded the valuation issue for fair determination, and reduced the fines and penalties imposed on the appellants. The judgment emphasized accurate declaration, fair valuation process, and proportionate penalties based on the specifics of the case. Case-Laws Customs Mon, 29 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81305