https://www.taxtmi.com/caselaws?id=335618 The Tribunal ruled that the legal heir of the deceased appellant could continue the appeal proceedings as the demands had already been confirmed. Duty liability for misdeclaration was held to be solely on the importer who filed the bills of entry. Confiscation of goods not traceable was deemed unlawful. The penalty on an individual was remanded for further examination. The Tribunal found deficiencies in the enhancement of assessable value and re-assessment of duty, emphasizing the need for specific identification of bills of entry. The matter was remanded for compliance with legal requirements, stressing adherence to statutory provisions in customs duty assessments. en-us Tue, 25 Oct 2016 00:00:00 +0530 Sat, 03 Feb 2018 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335618 The Tribunal ruled that the legal heir of the deceased appellant could continue the appeal proceedings as the demands had already been confirmed. Duty liability for misdeclaration was held to be solely on the importer who filed the bills of entry. Confiscation of goods not traceable was deemed unlawful. The penalty on an individual was remanded for further examination. The Tribunal found deficiencies in the enhancement of assessable value and re-assessment of duty, emphasizing the need for specific identification of bills of entry. The matter was remanded for compliance with legal requirements, stressing adherence to statutory provisions in customs duty assessments. Case-Laws Customs Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335618