https://www.taxtmi.com/caselaws?id=90907 On confiscation and relinquishment of title, duty was not exigible where the confiscation and redemption directions were ambiguous and the order effectively indicated that the goods need not be confiscated but only duty paid; the duty demand was not sustained. On alleged under-valuation of imported software, contemporaneous documents such as the supplier's invoice and the manufacturer's fax offer supported a bona fide declared value, so penal action was unwarranted and the penalty was set aside. The appeal succeeded with both the duty demand and penalty removed. en-us Tue, 23 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 14:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90907 On confiscation and relinquishment of title, duty was not exigible where the confiscation and redemption directions were ambiguous and the order effectively indicated that the goods need not be confiscated but only duty paid; the duty demand was not sustained. On alleged under-valuation of imported software, contemporaneous documents such as the supplier's invoice and the manufacturer's fax offer supported a bona fide declared value, so penal action was unwarranted and the penalty was set aside. The appeal succeeded with both the duty demand and penalty removed. Case-Laws Customs Tue, 23 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90907