https://www.taxtmi.com/caselaws?id=91031 The Tribunal remanded the case back to the Addl. Collector for fresh adjudication due to lack of detailed reasoning in the impugned order and failure to comply with previous directives. The impugned order was set aside, directing a new decision based on the Tribunal's instructions. The appellants' appeal against penalty imposition and confiscation of goods for mis-declaration of value and false invoice was upheld, emphasizing the need for substantiating evidence of negotiations and revised invoice timelines. en-us Fri, 28 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 13:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91031 The Tribunal remanded the case back to the Addl. Collector for fresh adjudication due to lack of detailed reasoning in the impugned order and failure to comply with previous directives. The impugned order was set aside, directing a new decision based on the Tribunal's instructions. The appellants' appeal against penalty imposition and confiscation of goods for mis-declaration of value and false invoice was upheld, emphasizing the need for substantiating evidence of negotiations and revised invoice timelines. Case-Laws Customs Fri, 28 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91031