https://www.taxtmi.com/caselaws?id=85720 The Tribunal set aside the Collector's decision to enhance the value of imported goods, confiscate the goods, impose fines, and penalties based on discrepancies in declared versus actual value. The Tribunal found the Collector's reliance on alleged contemporaneous invoices and rejection of the manufacturer's invoice to be unfounded. The appellant's argument that the transaction value should be accepted was accepted, leading to the appeal being allowed and the impugned order being overturned. en-us Mon, 12 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85720 The Tribunal set aside the Collector's decision to enhance the value of imported goods, confiscate the goods, impose fines, and penalties based on discrepancies in declared versus actual value. The Tribunal found the Collector's reliance on alleged contemporaneous invoices and rejection of the manufacturer's invoice to be unfounded. The appellant's argument that the transaction value should be accepted was accepted, leading to the appeal being allowed and the impugned order being overturned. Case-Laws Customs Mon, 12 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85720