https://www.taxtmi.com/caselaws?id=88885 The Tribunal upheld the differential duty demand based on a higher valuation of comparable goods but waived confiscation, redemption fine, and penalty due to the absence of incriminating evidence against the appellants. Additionally, the Tribunal ruled against the demand for interest on the payable differential duty in provisional assessment cases where no provision existed for such demand under Section 18 of the Customs Act, 1962 at the relevant time. en-us Tue, 27 May 2008 00:00:00 +0530 Wed, 06 Sep 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88885 The Tribunal upheld the differential duty demand based on a higher valuation of comparable goods but waived confiscation, redemption fine, and penalty due to the absence of incriminating evidence against the appellants. Additionally, the Tribunal ruled against the demand for interest on the payable differential duty in provisional assessment cases where no provision existed for such demand under Section 18 of the Customs Act, 1962 at the relevant time. Case-Laws Customs Tue, 27 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88885