https://www.taxtmi.com/caselaws?id=83892 The Tribunal set aside the order-in-original by the Collector of Customs, New Delhi, in a case involving misdeclaration of value of imported goods. The appellant successfully argued against the charge of undervaluation, emphasizing the Department's failure to provide sufficient evidence. The Tribunal ruled in favor of the appellant, noting that suspicions alone are not enough to establish misdeclaration. Additionally, the appellant was granted relief regarding the application of an exemption notification and the allegation of misdeclaration of previous imports, with the Tribunal finding no basis for these charges. en-us Tue, 03 Jan 1995 00:00:00 +0530 Mon, 18 Jul 2011 15:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83892 The Tribunal set aside the order-in-original by the Collector of Customs, New Delhi, in a case involving misdeclaration of value of imported goods. The appellant successfully argued against the charge of undervaluation, emphasizing the Department's failure to provide sufficient evidence. The Tribunal ruled in favor of the appellant, noting that suspicions alone are not enough to establish misdeclaration. Additionally, the appellant was granted relief regarding the application of an exemption notification and the allegation of misdeclaration of previous imports, with the Tribunal finding no basis for these charges. Case-Laws Customs Tue, 03 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83892