https://www.taxtmi.com/caselaws?id=94191 The Appellate Tribunal CEGAT, CALCUTTA upheld the declared transaction value of imported Tinplate waste, rejecting the Department's claim of under valuation. The Tribunal considered the varying quality of waste material, differences in size, and specific characteristics of the goods, concluding that the declared value was justified. The impugned order confiscating the goods but allowing redemption on payment of a fine was upheld, and the Department's appeal was rejected. en-us Mon, 30 Nov 1998 00:00:00 +0530 Sat, 19 Nov 2011 16:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94191 The Appellate Tribunal CEGAT, CALCUTTA upheld the declared transaction value of imported Tinplate waste, rejecting the Department's claim of under valuation. The Tribunal considered the varying quality of waste material, differences in size, and specific characteristics of the goods, concluding that the declared value was justified. The impugned order confiscating the goods but allowing redemption on payment of a fine was upheld, and the Department's appeal was rejected. Case-Laws Customs Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94191