https://www.taxtmi.com/caselaws?id=88991 The Tribunal upheld the Collector's decision to reject the declared invoice price and found that the appellant had mis-declared the quantity. The Tribunal adjusted the assessable value based on comparable prices and reduced the penalty, partially allowing the appeal. The decision emphasized the importance of accurate declarations and the applicability of contemporaneous import prices in determining assessable value. en-us Fri, 06 Feb 1998 00:00:00 +0530 Thu, 22 Sep 2011 16:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88991 The Tribunal upheld the Collector's decision to reject the declared invoice price and found that the appellant had mis-declared the quantity. The Tribunal adjusted the assessable value based on comparable prices and reduced the penalty, partially allowing the appeal. The decision emphasized the importance of accurate declarations and the applicability of contemporaneous import prices in determining assessable value. Case-Laws Customs Fri, 06 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88991