https://www.taxtmi.com/caselaws?id=248507 The Tribunal accepted the declared transaction value, nullified the enhanced demand and penalties, and set aside the impugned order. The relationship between the importer and exporter did not influence the price, and the validity of documents produced by the importer was upheld. The demand for customs duty under Section 28 was deemed unjustified, leading to the nullification of the demand. Penalties on the importation firm and its directors were also set aside, and goods not available for confiscation could not be confiscated. The appeal was allowed, granting consequential relief to the appellants. en-us Wed, 10 Apr 2013 00:00:00 +0530 Sat, 14 Jun 2014 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248507 The Tribunal accepted the declared transaction value, nullified the enhanced demand and penalties, and set aside the impugned order. The relationship between the importer and exporter did not influence the price, and the validity of documents produced by the importer was upheld. The demand for customs duty under Section 28 was deemed unjustified, leading to the nullification of the demand. Penalties on the importation firm and its directors were also set aside, and goods not available for confiscation could not be confiscated. The appeal was allowed, granting consequential relief to the appellants. Case-Laws Customs Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248507