https://www.taxtmi.com/caselaws?id=82421 The Tribunal upheld the Additional Collector's decision in two appeals involving the import of Cleaning Cassettes, confirming the misdeclaration and under-invoicing by the appellants. The confiscated goods were valued at HK $ 0.85 based on corroborative evidence from seized documents and statements, supporting the imposition of fines and penalties. The Tribunal found no merit in the appellants' arguments against the enhanced invoice value, lack of intention to evade duty, and discrepancies in evidence, ultimately dismissing the appeals and upholding the confiscation and penalties. en-us Wed, 07 Mar 1990 00:00:00 +0530 Tue, 05 Jul 2011 10:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82421 The Tribunal upheld the Additional Collector's decision in two appeals involving the import of Cleaning Cassettes, confirming the misdeclaration and under-invoicing by the appellants. The confiscated goods were valued at HK $ 0.85 based on corroborative evidence from seized documents and statements, supporting the imposition of fines and penalties. The Tribunal found no merit in the appellants' arguments against the enhanced invoice value, lack of intention to evade duty, and discrepancies in evidence, ultimately dismissing the appeals and upholding the confiscation and penalties. Case-Laws Customs Wed, 07 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82421