https://www.taxtmi.com/caselaws?id=114080 The Appellate Tribunal CESTAT, New Delhi, set aside the Commissioner of Customs & Central Excise, Faridabad's order enhancing the value of imported goods and imposing penalties. The Tribunal emphasized determining value based on contemporaneous imports, upheld the transaction value, and reversed the confiscation and penalties due to lack of evidence of misdeclaration or under-valuation. en-us Mon, 16 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 10:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114080 The Appellate Tribunal CESTAT, New Delhi, set aside the Commissioner of Customs & Central Excise, Faridabad's order enhancing the value of imported goods and imposing penalties. The Tribunal emphasized determining value based on contemporaneous imports, upheld the transaction value, and reversed the confiscation and penalties due to lack of evidence of misdeclaration or under-valuation. Case-Laws Customs Mon, 16 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114080