https://www.taxtmi.com/caselaws?id=119870 The Tribunal held that the Department failed to prove additional importation of Stainless Steel Circles beyond the declared quantity. The seized goods were lawfully imported, as evidenced by matching labels on boxes and import documents. The goods were deemed prime quality, necessitating correct valuation and duty payment. Penalties were revoked, and the case was remanded for recalculating the duty on the stainless steel circles. en-us Fri, 11 Aug 2006 00:00:00 +0530 Fri, 13 Jul 2012 17:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119870 The Tribunal held that the Department failed to prove additional importation of Stainless Steel Circles beyond the declared quantity. The seized goods were lawfully imported, as evidenced by matching labels on boxes and import documents. The goods were deemed prime quality, necessitating correct valuation and duty payment. Penalties were revoked, and the case was remanded for recalculating the duty on the stainless steel circles. Case-Laws Central Excise Fri, 11 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119870