https://www.taxtmi.com/caselaws?id=107223 The Tribunal upheld the enhancement of the declared value for eight items of crystal glassware imported by M/s. New Janata Traders for assessment of Customs duty. The Tribunal found that the burden of proof was not shifted to the Appellants and supported the Department's evidence of mis-declaration. While penalties and confiscation were upheld, they were reduced as deemed excessive, resulting in modified penalties upon disposal of the appeal. en-us Fri, 04 Oct 2002 00:00:00 +0530 Mon, 19 Mar 2012 16:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107223 The Tribunal upheld the enhancement of the declared value for eight items of crystal glassware imported by M/s. New Janata Traders for assessment of Customs duty. The Tribunal found that the burden of proof was not shifted to the Appellants and supported the Department's evidence of mis-declaration. While penalties and confiscation were upheld, they were reduced as deemed excessive, resulting in modified penalties upon disposal of the appeal. Case-Laws Customs Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107223