https://www.taxtmi.com/caselaws?id=107093 The Tribunal upheld the value enhancement for eight items imported by M/s. New Janata Traders for Customs duty assessment, citing supporting documents and justifying the decision based on contemporaneous invoices. They found the burden of proof was not shifted to the Appellants, who failed to challenge the evidence effectively. The Tribunal affirmed the penalties and confiscation due to gross misdeclaration of value but reduced the penalty and redemption fine as excessive, ultimately disposing of the appeal in that manner. en-us Fri, 04 Oct 2002 00:00:00 +0530 Sat, 17 Mar 2012 15:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107093 The Tribunal upheld the value enhancement for eight items imported by M/s. New Janata Traders for Customs duty assessment, citing supporting documents and justifying the decision based on contemporaneous invoices. They found the burden of proof was not shifted to the Appellants, who failed to challenge the evidence effectively. The Tribunal affirmed the penalties and confiscation due to gross misdeclaration of value but reduced the penalty and redemption fine as excessive, ultimately disposing of the appeal in that manner. Case-Laws Customs Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107093