https://www.taxtmi.com/caselaws?id=332206 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the mis-declaration of imported goods as 'Polyester Yarn Waste on Baby Cone', which were actually new sewing threads. The goods were confiscated with an option for redemption upon payment of a fine. The Tribunal rejected the Appellant's challenges regarding the assessable value determination, differentiation between goods in corrugated boxes and jumbo poly bags, and upheld the confiscation decision based on consistent certification of the goods as sewing thread. The appeal against the Commissioner (Appeals) decision was dismissed, affirming the original findings. en-us Tue, 26 Jul 2016 00:00:00 +0530 Wed, 31 Aug 2016 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332206 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the mis-declaration of imported goods as 'Polyester Yarn Waste on Baby Cone', which were actually new sewing threads. The goods were confiscated with an option for redemption upon payment of a fine. The Tribunal rejected the Appellant's challenges regarding the assessable value determination, differentiation between goods in corrugated boxes and jumbo poly bags, and upheld the confiscation decision based on consistent certification of the goods as sewing thread. The appeal against the Commissioner (Appeals) decision was dismissed, affirming the original findings. Case-Laws Customs Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332206