https://www.taxtmi.com/caselaws?id=115999 The Tribunal upheld the decision confirming the enhanced assessable value and duty of imported goods due to misdeclaration. The appellant's admission, supported by price quotations and statements detailing the modus operandi, served as incriminating evidence. Despite concerns about the adjudication process, the Tribunal found the appellant had sufficient opportunities to participate, leading to the rejection of the appeal except for a reduction in the personal penalty imposed. en-us Thu, 21 Apr 2005 00:00:00 +0530 Wed, 06 Jun 2012 14:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115999 The Tribunal upheld the decision confirming the enhanced assessable value and duty of imported goods due to misdeclaration. The appellant's admission, supported by price quotations and statements detailing the modus operandi, served as incriminating evidence. Despite concerns about the adjudication process, the Tribunal found the appellant had sufficient opportunities to participate, leading to the rejection of the appeal except for a reduction in the personal penalty imposed. Case-Laws Customs Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115999