https://www.taxtmi.com/caselaws?id=112917 The tribunal granted a stay petition in favor of the appellants, M/s. Radha V. Company and M/s. Poonam Trading Co., in a case involving penalties imposed by the Commissioner of Customs for undervaluation of imported goods. The tribunal found merit in the appellants' argument that the seized goods were not related to the alleged undervaluation under investigation, as they were part of a consignment purchased in 1998. Due to the lack of conclusive evidence linking the goods to the undervalued consignment, the tribunal determined that the appellants had a strong prima facie case and granted the stay petition. en-us Mon, 01 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 15:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112917 The tribunal granted a stay petition in favor of the appellants, M/s. Radha V. Company and M/s. Poonam Trading Co., in a case involving penalties imposed by the Commissioner of Customs for undervaluation of imported goods. The tribunal found merit in the appellants' argument that the seized goods were not related to the alleged undervaluation under investigation, as they were part of a consignment purchased in 1998. Due to the lack of conclusive evidence linking the goods to the undervalued consignment, the tribunal determined that the appellants had a strong prima facie case and granted the stay petition. Case-Laws Customs Mon, 01 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112917