https://www.taxtmi.com/caselaws?id=81589 The Tribunal upheld the Collector's decision to enhance the value of the goods for two bills of entry based on the appellants' previous imports. Misdeclaration was found in two bills of entry, leading to a reduced redemption fine and penalty. The relationship between the appellants and the supplier was deemed not that of related persons. The appeal was partly allowed, confirming the enhanced value for two bills of entry but accepting the transaction value for the third bill of entry. en-us Mon, 25 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81589 The Tribunal upheld the Collector's decision to enhance the value of the goods for two bills of entry based on the appellants' previous imports. Misdeclaration was found in two bills of entry, leading to a reduced redemption fine and penalty. The relationship between the appellants and the supplier was deemed not that of related persons. The appeal was partly allowed, confirming the enhanced value for two bills of entry but accepting the transaction value for the third bill of entry. Case-Laws Customs Mon, 25 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81589