https://www.taxtmi.com/caselaws?id=126085 The Tribunal allowed the appeals in favor of the appellants as the Revenue failed to establish deliberate undervaluation. The lack of evidence supporting the prime variety claim and absence of penalties weakened the Revenue's position. The Commissioner (Appeals) order was set aside, emphasizing the need for thorough examination and clear evidence in customs valuation cases for fair treatment of importers. en-us Mon, 16 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 11:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126085 The Tribunal allowed the appeals in favor of the appellants as the Revenue failed to establish deliberate undervaluation. The lack of evidence supporting the prime variety claim and absence of penalties weakened the Revenue's position. The Commissioner (Appeals) order was set aside, emphasizing the need for thorough examination and clear evidence in customs valuation cases for fair treatment of importers. Case-Laws Customs Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126085