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    <title>2016 (2) TMI 852 - Supreme Court</title>
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    <description>The Supreme Court upheld the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)&#039;s order, finding no fault on merits but adjusted the declared value of imported equipment from DM 13.5 million to DM 17 million due to under-valuation dispute. The appellant&#039;s challenge to the CESTAT&#039;s order was partially allowed, with the Court balancing interests by modifying the order in both appeals, concluding the legal dispute.</description>
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      <description>The Supreme Court upheld the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)&#039;s order, finding no fault on merits but adjusted the declared value of imported equipment from DM 13.5 million to DM 17 million due to under-valuation dispute. The appellant&#039;s challenge to the CESTAT&#039;s order was partially allowed, with the Court balancing interests by modifying the order in both appeals, concluding the legal dispute.</description>
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