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    <title>2007 (5) TMI 518 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the Commissioner of Customs&#039; order confiscating games and game tables imported under Section 111(m) of the Customs Act, 1962, due to undervaluation. The order imposing fines and increasing the value of goods was overturned as the department failed to provide sufficient evidence to prove undervaluation. The appeal was allowed, and the impugned order was set aside.</description>
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    <pubDate>Fri, 11 May 2007 00:00:00 +0530</pubDate>
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      <description>The Tribunal set aside the Commissioner of Customs&#039; order confiscating games and game tables imported under Section 111(m) of the Customs Act, 1962, due to undervaluation. The order imposing fines and increasing the value of goods was overturned as the department failed to provide sufficient evidence to prove undervaluation. The appeal was allowed, and the impugned order was set aside.</description>
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