https://www.taxtmi.com/caselaws?id=110867 The appeal before the Appellate Tribunal CESTAT, Bangalore, involved misdeclaration of value in the Bill of Entry for a machine and software, leading to the imposition of fines and penalties under Section 112(a) of the Customs Act, 1962. The Tribunal found that no specific value was declared for the software, and as a result, ordered the appeal to be allowed, providing consequential relief to the appellants by overturning the redemption fine and penalty imposed. en-us Fri, 30 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 18:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110867 The appeal before the Appellate Tribunal CESTAT, Bangalore, involved misdeclaration of value in the Bill of Entry for a machine and software, leading to the imposition of fines and penalties under Section 112(a) of the Customs Act, 1962. The Tribunal found that no specific value was declared for the software, and as a result, ordered the appeal to be allowed, providing consequential relief to the appellants by overturning the redemption fine and penalty imposed. Case-Laws Customs Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110867