https://www.taxtmi.com/caselaws?id=245149 The Tribunal set aside an order enhancing the value of imported tube lights, confirming a differential duty demand, fine, and penalty against the appellant. The Revenue alleged mis-declaration based on description discrepancies, but the Tribunal found no concrete evidence to support this claim. Emphasizing the importance of proper testing and factual evidence in customs valuation disputes, the Tribunal ruled in favor of the appellant, highlighting the need for substantiated findings rather than relying solely on assumptions or catalog descriptions. en-us Wed, 26 Feb 2014 00:00:00 +0530 Fri, 21 Mar 2014 06:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245149 The Tribunal set aside an order enhancing the value of imported tube lights, confirming a differential duty demand, fine, and penalty against the appellant. The Revenue alleged mis-declaration based on description discrepancies, but the Tribunal found no concrete evidence to support this claim. Emphasizing the importance of proper testing and factual evidence in customs valuation disputes, the Tribunal ruled in favor of the appellant, highlighting the need for substantiated findings rather than relying solely on assumptions or catalog descriptions. Case-Laws Customs Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245149