https://www.taxtmi.com/caselaws?id=91715 The Tribunal upheld the Collector's determination of the value of imported goods based on metal content and London Metal Exchange prices. Confiscation under Section 111 was set aside as there was no declaration of metal content, rejecting the argument of implicit misdeclaration. The Tribunal deemed the confiscation and penalty unjustified, ruling in favor of the appellant and providing consequential relief. en-us Fri, 01 Jan 1999 00:00:00 +0530 Thu, 20 Oct 2011 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91715 The Tribunal upheld the Collector's determination of the value of imported goods based on metal content and London Metal Exchange prices. Confiscation under Section 111 was set aside as there was no declaration of metal content, rejecting the argument of implicit misdeclaration. The Tribunal deemed the confiscation and penalty unjustified, ruling in favor of the appellant and providing consequential relief. Case-Laws Customs Fri, 01 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91715