https://www.taxtmi.com/caselaws?id=97380 The Tribunal allowed the amendment of relief sought in the appeal, canceled orders of the Adjudicating Authority and Appellate Commissioner, but deemed relief for demurrage outside its purview. It upheld the Department's contention regarding the discrepancy in imported goods and valuation due to lack of supporting documents for additional items. The Tribunal found the goods not identical under Customs Valuation Rules and upheld the sequential determination of value by the Adjudicating Authority. Allegations of bias against Trade Panel Experts were dismissed, with the Trade Panel's opinion considered valid. Confiscation of goods was upheld, but the redemption fine was reduced, and the penalty on Appellants was upheld. en-us Mon, 01 Oct 2001 00:00:00 +0530 Mon, 16 Jan 2012 14:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97380 The Tribunal allowed the amendment of relief sought in the appeal, canceled orders of the Adjudicating Authority and Appellate Commissioner, but deemed relief for demurrage outside its purview. It upheld the Department's contention regarding the discrepancy in imported goods and valuation due to lack of supporting documents for additional items. The Tribunal found the goods not identical under Customs Valuation Rules and upheld the sequential determination of value by the Adjudicating Authority. Allegations of bias against Trade Panel Experts were dismissed, with the Trade Panel's opinion considered valid. Confiscation of goods was upheld, but the redemption fine was reduced, and the penalty on Appellants was upheld. Case-Laws Customs Mon, 01 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97380