https://www.taxtmi.com/caselaws?id=98068 The Tribunal found the Commissioner's decision to assess imported goods at the highest duty rate for hardware, including software value, to be erroneous. The failure to distinguish duty rates for hardware and software contravened legal precedents. Additionally, the Commissioner's disregard for evidence supporting separate assessment under Section 19 of the Customs Act was deemed a violation. The confiscation of goods under Section 111(m) was questioned due to their unauthorized sale, indicating a breach of customs regulations. The Tribunal determined that the misdeclaration of goods' value was unfounded, setting aside the Commissioner's order. en-us Fri, 20 Aug 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98068 The Tribunal found the Commissioner's decision to assess imported goods at the highest duty rate for hardware, including software value, to be erroneous. The failure to distinguish duty rates for hardware and software contravened legal precedents. Additionally, the Commissioner's disregard for evidence supporting separate assessment under Section 19 of the Customs Act was deemed a violation. The confiscation of goods under Section 111(m) was questioned due to their unauthorized sale, indicating a breach of customs regulations. The Tribunal determined that the misdeclaration of goods' value was unfounded, setting aside the Commissioner's order. Case-Laws Customs Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98068