https://www.taxtmi.com/caselaws?id=94158 The Tribunal ruled in favor of the appellants, finding no intention to evade duty in the misdeclaration of imported goods case. They set aside the confiscation, fine, and penalty imposed by the Department. The matter was remanded to the Collector for reevaluation of the valuation dispute concerning the use of invoice value for assessment. en-us Tue, 16 Jul 1991 00:00:00 +0530 Sat, 19 Nov 2011 15:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94158 The Tribunal ruled in favor of the appellants, finding no intention to evade duty in the misdeclaration of imported goods case. They set aside the confiscation, fine, and penalty imposed by the Department. The matter was remanded to the Collector for reevaluation of the valuation dispute concerning the use of invoice value for assessment. Case-Laws Customs Tue, 16 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94158