https://www.taxtmi.com/caselaws?id=170310 Enhancement of imported goods' assessable value was held unsustainable where adjudication gave no recorded reasons, the importer's consent was not obtained, and duty had been discharged on transaction value. The EPCG licence was later amended to cover the imported quantity, and the record did not show deliberate misdeclaration of description, specification, or quantity with mala fide intent. On that basis, confiscation, redemption fine, and penalty were also found unsustainable, and the lower appellate authority's setting aside of the adjudication order was upheld. en-us Mon, 21 Feb 2011 00:00:00 +0530 Fri, 22 May 2015 12:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170310 Enhancement of imported goods' assessable value was held unsustainable where adjudication gave no recorded reasons, the importer's consent was not obtained, and duty had been discharged on transaction value. The EPCG licence was later amended to cover the imported quantity, and the record did not show deliberate misdeclaration of description, specification, or quantity with mala fide intent. On that basis, confiscation, redemption fine, and penalty were also found unsustainable, and the lower appellate authority's setting aside of the adjudication order was upheld. Case-Laws Customs Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170310