https://www.taxtmi.com/caselaws?id=3763 The Tribunal upheld the findings of under-invoicing and confirmed duty liability for specific bills of entry. Penalties imposed on the appellant were reduced, and the order for appropriation of amounts paid during the investigation was set aside. The Tribunal found the retraction of statements regarding under-valuation not credible and upheld the initial confession. The appeals were disposed of with modifications, including the return of the amount paid during the investigation. en-us Fri, 02 Nov 2007 00:00:00 +0530 Fri, 03 Jun 2016 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3763 The Tribunal upheld the findings of under-invoicing and confirmed duty liability for specific bills of entry. Penalties imposed on the appellant were reduced, and the order for appropriation of amounts paid during the investigation was set aside. The Tribunal found the retraction of statements regarding under-valuation not credible and upheld the initial confession. The appeals were disposed of with modifications, including the return of the amount paid during the investigation. Case-Laws Customs Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3763