https://www.taxtmi.com/caselaws?id=121924 The Tribunal upheld the decision of the Commissioner of Customs regarding deliberate undervaluation of imported goods, confiscation, and imposition of fines and penalties against the importer firm and sole proprietor. The Tribunal rejected the appellants' grounds, including lack of witnesses for cross-examination and alleged false implication, finding the investigation and examination procedures to be appropriate. Despite claims of involuntary statements, the Tribunal deemed the investigation valid, leading to the dismissal of the appeals due to insufficient grounds presented by the appellants. en-us Tue, 19 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 12:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121924 The Tribunal upheld the decision of the Commissioner of Customs regarding deliberate undervaluation of imported goods, confiscation, and imposition of fines and penalties against the importer firm and sole proprietor. The Tribunal rejected the appellants' grounds, including lack of witnesses for cross-examination and alleged false implication, finding the investigation and examination procedures to be appropriate. Despite claims of involuntary statements, the Tribunal deemed the investigation valid, leading to the dismissal of the appeals due to insufficient grounds presented by the appellants. Case-Laws Customs Tue, 19 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121924