https://www.taxtmi.com/caselaws?id=105597 The Tribunal ruled in favor of the appellant, setting aside the confiscation and penalty for misdeclaration of goods due to the minimal difference in duty rates, small quantity and value of goods, and the availability of both types of goods for import. The Tribunal revalued the goods based on previous imports at a lower rate, resulting in the adjustment of the valuation and ordering the return of any excess duty or penalty paid to the appellant. en-us Fri, 21 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 14:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105597 The Tribunal ruled in favor of the appellant, setting aside the confiscation and penalty for misdeclaration of goods due to the minimal difference in duty rates, small quantity and value of goods, and the availability of both types of goods for import. The Tribunal revalued the goods based on previous imports at a lower rate, resulting in the adjustment of the valuation and ordering the return of any excess duty or penalty paid to the appellant. Case-Laws Customs Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105597