https://www.taxtmi.com/caselaws?id=82128 The Tribunal upheld the confiscation of Infant Incubators under Section 111(m) of the Customs Act, along with an enhanced assessable value. However, the redemption fine and penalty were remitted due to the appellants' production of documents and the critical nature of the goods. The case emphasized the significance of accurate value declaration and consistency in statements, particularly for essential equipment like Infant Incubators. en-us Fri, 13 Mar 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82128 The Tribunal upheld the confiscation of Infant Incubators under Section 111(m) of the Customs Act, along with an enhanced assessable value. However, the redemption fine and penalty were remitted due to the appellants' production of documents and the critical nature of the goods. The case emphasized the significance of accurate value declaration and consistency in statements, particularly for essential equipment like Infant Incubators. Case-Laws Customs Fri, 13 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82128