https://www.taxtmi.com/caselaws?id=112196 The Tribunal set aside the Commissioner of Customs' order in a case involving valuation of goods under the DEEC Scheme. The Tribunal found the valuation based on a previous order not cited in the notice to be unsustainable, as the appellants were not informed of this intention. Additionally, the penalty imposed for under-invoicing, instead of misdeclaration as alleged, was deemed unjustified and beyond the scope of the notice. The appeals were allowed, and the impugned order, including the penalty, was set aside, emphasizing the discrepancies in penalty imposition. en-us Mon, 05 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 10:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112196 The Tribunal set aside the Commissioner of Customs' order in a case involving valuation of goods under the DEEC Scheme. The Tribunal found the valuation based on a previous order not cited in the notice to be unsustainable, as the appellants were not informed of this intention. Additionally, the penalty imposed for under-invoicing, instead of misdeclaration as alleged, was deemed unjustified and beyond the scope of the notice. The appeals were allowed, and the impugned order, including the penalty, was set aside, emphasizing the discrepancies in penalty imposition. Case-Laws Customs Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112196