https://www.taxtmi.com/caselaws?id=88415 The Tribunal upheld the Collector's order of confiscation, fine, and penalty, maintaining the valuation of imported goods at US $1475 PMT. The charge of mis-declaration was upheld, with the goods found to be Polymethyl Methacrylate instead of Methyl Acrylate Polymer as declared. The Tribunal rejected the appeal, affirming the Collector's decision based on the import by another company at a higher price, despite the appellants' presentation of lower-priced invoices for different goods. en-us Mon, 05 Jun 1995 00:00:00 +0530 Sat, 17 Sep 2011 16:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88415 The Tribunal upheld the Collector's order of confiscation, fine, and penalty, maintaining the valuation of imported goods at US $1475 PMT. The charge of mis-declaration was upheld, with the goods found to be Polymethyl Methacrylate instead of Methyl Acrylate Polymer as declared. The Tribunal rejected the appeal, affirming the Collector's decision based on the import by another company at a higher price, despite the appellants' presentation of lower-priced invoices for different goods. Case-Laws Customs Mon, 05 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88415