https://www.taxtmi.com/caselaws?id=119824 The Tribunal found discrepancies in the valuation process and the determination of liability for confiscation under the Customs Act. The case required fresh reconsideration in de novo proceedings, particularly concerning penalty under Section 114A and the redetermination of goods liable for confiscation. The appeals were allowed for remand to address these critical aspects comprehensively. en-us Mon, 17 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 13:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119824 The Tribunal found discrepancies in the valuation process and the determination of liability for confiscation under the Customs Act. The case required fresh reconsideration in de novo proceedings, particularly concerning penalty under Section 114A and the redetermination of goods liable for confiscation. The appeals were allowed for remand to address these critical aspects comprehensively. Case-Laws Customs Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119824