https://www.taxtmi.com/caselaws?id=120689 The Appellate Tribunal set aside the order issued by the Commissioner of Customs in the case involving misdeclaration of goods by M/s. Royal Impex. The Tribunal found that the show cause notice and subsequent proceedings were premature as no Bill of Entry had been filed, and therefore, the findings of underdeclaration were unsustainable. Since the importer had not submitted any Bill of Entry with the relevant details, the Tribunal concluded that the allegations of misdeclaration and assessable value were unfounded. Consequently, the impugned order was overturned, and the appeals were allowed due to the lack of basis for the findings against the appellants. en-us Tue, 28 Nov 2006 00:00:00 +0530 Mon, 23 Jul 2012 15:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120689 The Appellate Tribunal set aside the order issued by the Commissioner of Customs in the case involving misdeclaration of goods by M/s. Royal Impex. The Tribunal found that the show cause notice and subsequent proceedings were premature as no Bill of Entry had been filed, and therefore, the findings of underdeclaration were unsustainable. Since the importer had not submitted any Bill of Entry with the relevant details, the Tribunal concluded that the allegations of misdeclaration and assessable value were unfounded. Consequently, the impugned order was overturned, and the appeals were allowed due to the lack of basis for the findings against the appellants. Case-Laws Customs Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120689