https://www.taxtmi.com/caselaws?id=216655 The appellate tribunal set aside the demand for differential duty, confiscation of goods, and penalties imposed on the firm and proprietor for mis-declaration of goods and enhanced assessable value. The tribunal found no evidence to reject the transaction value or prove undervaluation, granting relief to the appellant. Additionally, the tribunal overturned the penalties imposed on both the firm and proprietor, aligning with legal principles. The judgment favored the appellant, providing consequential relief and reversing the original adjudicating authority's decision. en-us Fri, 03 Jun 2011 00:00:00 +0530 Sat, 01 Sep 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216655 The appellate tribunal set aside the demand for differential duty, confiscation of goods, and penalties imposed on the firm and proprietor for mis-declaration of goods and enhanced assessable value. The tribunal found no evidence to reject the transaction value or prove undervaluation, granting relief to the appellant. Additionally, the tribunal overturned the penalties imposed on both the firm and proprietor, aligning with legal principles. The judgment favored the appellant, providing consequential relief and reversing the original adjudicating authority's decision. Case-Laws Customs Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216655