https://www.taxtmi.com/caselaws?id=94354 The Tribunal allowed the appeal, setting aside the order that enhanced the value, confiscated the goods, and imposed a penalty on the appellant for misdeclaration of country of origin and under-invoicing. The Tribunal found the evidence presented by the department lacking in authentication and credibility, noting contradictions in the appellant's statements. Due to the lack of proof of misdeclaration and under-invoicing, the demand for duty, confiscation, and penalty was deemed unsustainable, resulting in a ruling in favor of the appellant. en-us Wed, 25 Mar 1998 00:00:00 +0530 Mon, 21 Nov 2011 18:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94354 The Tribunal allowed the appeal, setting aside the order that enhanced the value, confiscated the goods, and imposed a penalty on the appellant for misdeclaration of country of origin and under-invoicing. The Tribunal found the evidence presented by the department lacking in authentication and credibility, noting contradictions in the appellant's statements. Due to the lack of proof of misdeclaration and under-invoicing, the demand for duty, confiscation, and penalty was deemed unsustainable, resulting in a ruling in favor of the appellant. Case-Laws Customs Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94354