https://www.taxtmi.com/caselaws?id=1332 The Supreme Court upheld the CEGAT's decision regarding the legitimacy of the second adjudication and confiscation order, confirming that only part of the consignment had been previously adjudicated. The Court also agreed with the classification and valuation of the imported goods as respirators and earplugs, not as mis-declared plastic parts. The transaction value was deemed inapplicable due to the deliberate mis-declaration to avoid duty. Penalties imposed on one party were upheld, while those on another were set aside due to non-applicability. The appeals were dismissed, affirming the CEGAT's order. en-us Wed, 09 May 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1332 The Supreme Court upheld the CEGAT's decision regarding the legitimacy of the second adjudication and confiscation order, confirming that only part of the consignment had been previously adjudicated. The Court also agreed with the classification and valuation of the imported goods as respirators and earplugs, not as mis-declared plastic parts. The transaction value was deemed inapplicable due to the deliberate mis-declaration to avoid duty. Penalties imposed on one party were upheld, while those on another were set aside due to non-applicability. The appeals were dismissed, affirming the CEGAT's order. Case-Laws Customs Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1332