https://www.taxtmi.com/caselaws?id=119750 The Tribunal upheld the Commissioner's order, dismissing the department's appeal. It found that the split values for modems and software were legitimate, based on supplier price lists, and not manipulated to evade duty. Consequently, there were no grounds for confiscation, penalties, or reassessment. The appeal was disposed of in favor of the importer, granting the benefit of the Commissioner's decision with consequential interest. en-us Thu, 08 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 18:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119750 The Tribunal upheld the Commissioner's order, dismissing the department's appeal. It found that the split values for modems and software were legitimate, based on supplier price lists, and not manipulated to evade duty. Consequently, there were no grounds for confiscation, penalties, or reassessment. The appeal was disposed of in favor of the importer, granting the benefit of the Commissioner's decision with consequential interest. Case-Laws Customs Thu, 08 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119750