https://www.taxtmi.com/caselaws?id=115212 The Tribunal allowed both appeals, setting aside the Commissioner's order due to procedural and legal flaws in the valuation and confiscation process. The Tribunal emphasized the need for evidence of contemporaneous imports and proper legal basis for valuation adjustments and confiscation actions. en-us Wed, 23 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 17:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115212 The Tribunal allowed both appeals, setting aside the Commissioner's order due to procedural and legal flaws in the valuation and confiscation process. The Tribunal emphasized the need for evidence of contemporaneous imports and proper legal basis for valuation adjustments and confiscation actions. Case-Laws Customs Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115212