https://www.taxtmi.com/caselaws?id=123643 The Tribunal set aside the order imposing penalties and confiscating goods on M/s. Asha Enterprises for misdeclaration and overvaluation of export goods. It found the Commissioner's actions to be without jurisdiction, emphasizing the importance of proper procedures, reliable evidence, and adherence to competent authorities in matters of valuation and DEPB credit determination. The Tribunal highlighted concerns regarding coercion in obtaining statements and the need for transparent investigations. en-us Fri, 22 Feb 2008 00:00:00 +0530 Tue, 18 Sep 2012 17:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123643 The Tribunal set aside the order imposing penalties and confiscating goods on M/s. Asha Enterprises for misdeclaration and overvaluation of export goods. It found the Commissioner's actions to be without jurisdiction, emphasizing the importance of proper procedures, reliable evidence, and adherence to competent authorities in matters of valuation and DEPB credit determination. The Tribunal highlighted concerns regarding coercion in obtaining statements and the need for transparent investigations. Case-Laws Customs Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123643