https://www.taxtmi.com/caselaws?id=86120 The Tribunal dismissed the Revenue's appeal, upholding the adjudicating authority's decision that the declared value of imported goods at DM 565 per M.T. was correct. The Tribunal found no basis for confiscation under Sections 111(m) or 111(d) of the Customs Act, 1962, and no evidence of abetment by other respondents. The appeal from the Revenue was rejected, affirming the initial order dropping proceedings against the respondents for undervaluation of imported goods. en-us Tue, 23 Jul 1996 00:00:00 +0530 Wed, 10 Aug 2011 13:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86120 The Tribunal dismissed the Revenue's appeal, upholding the adjudicating authority's decision that the declared value of imported goods at DM 565 per M.T. was correct. The Tribunal found no basis for confiscation under Sections 111(m) or 111(d) of the Customs Act, 1962, and no evidence of abetment by other respondents. The appeal from the Revenue was rejected, affirming the initial order dropping proceedings against the respondents for undervaluation of imported goods. Case-Laws Customs Tue, 23 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86120