https://www.taxtmi.com/caselaws?id=90705 The Department successfully proved the enhancement of assessable value based on private price lists, leading to the order's affirmation. Goods were confiscated due to mis-declaration to evade duty, justifying the confiscation. Despite an alleged violation, confiscation was upheld. The redemption fine was upheld as reasonable. Penalties on M/s. AMN India and M/s. Oceanic Exports were maintained, while the penalty on M/s. India Agencies was set aside due to Mr. Kapoor's responsibility. The orders were largely upheld, with the exception of the penalty on M/s. India Agencies, which was modified. en-us Fri, 12 Mar 1999 00:00:00 +0530 Mon, 10 Oct 2011 18:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90705 The Department successfully proved the enhancement of assessable value based on private price lists, leading to the order's affirmation. Goods were confiscated due to mis-declaration to evade duty, justifying the confiscation. Despite an alleged violation, confiscation was upheld. The redemption fine was upheld as reasonable. Penalties on M/s. AMN India and M/s. Oceanic Exports were maintained, while the penalty on M/s. India Agencies was set aside due to Mr. Kapoor's responsibility. The orders were largely upheld, with the exception of the penalty on M/s. India Agencies, which was modified. Case-Laws Customs Fri, 12 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90705