https://www.taxtmi.com/caselaws?id=91647 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the order-in-appeal confirming the confiscation of imported goods under Section 111(d) of the Customs Act, 1962. The case was remanded for fresh quantification of assessable value, duty, redemption fine, and penalty, granting the Appellant a hearing opportunity. The judgment emphasized the reliability of specific invoices, justifying the assessment of certain components' values while questioning the basis for enhancing the value of other components. en-us Wed, 15 Jul 1998 00:00:00 +0530 Wed, 19 Oct 2011 18:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91647 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the order-in-appeal confirming the confiscation of imported goods under Section 111(d) of the Customs Act, 1962. The case was remanded for fresh quantification of assessable value, duty, redemption fine, and penalty, granting the Appellant a hearing opportunity. The judgment emphasized the reliability of specific invoices, justifying the assessment of certain components' values while questioning the basis for enhancing the value of other components. Case-Laws Customs Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91647