https://www.taxtmi.com/caselaws?id=119030 The Tribunal upheld the confiscation of excess goods, imposition of fines, and penalties on the appellant due to discrepancies in declared versus actual value of imported cosmetics material. The appellant's submission of additional invoices after authorities discovered the excess goods did not absolve them of liability, as they were deemed to have knowingly undervalued the goods to evade duty. The Tribunal dismissed the appeal, emphasizing that reliance on a previous decision was not applicable given the significant difference in the percentage of excess goods. en-us Fri, 27 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 15:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119030 The Tribunal upheld the confiscation of excess goods, imposition of fines, and penalties on the appellant due to discrepancies in declared versus actual value of imported cosmetics material. The appellant's submission of additional invoices after authorities discovered the excess goods did not absolve them of liability, as they were deemed to have knowingly undervalued the goods to evade duty. The Tribunal dismissed the appeal, emphasizing that reliance on a previous decision was not applicable given the significant difference in the percentage of excess goods. Case-Laws Customs Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119030