https://www.taxtmi.com/caselaws?id=336929 The Tribunal set aside the orders of the Lower Revenue Authorities, allowing both appeals in favor of the appellants. The judgment emphasized that the goods, even if supplied mistakenly, deserved appropriate clearance and duty payment based on the findings presented during the case proceedings. The charge of mis-declaration was not proven, as the discrepancies were attributed to a technical mistake by the supplier, not an intent to evade duty. The rejection of the declared value for imported goods and the imposed fines and penalties were found to lack legal basis. en-us Fri, 25 Nov 2016 00:00:00 +0530 Wed, 31 Jan 2018 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336929 The Tribunal set aside the orders of the Lower Revenue Authorities, allowing both appeals in favor of the appellants. The judgment emphasized that the goods, even if supplied mistakenly, deserved appropriate clearance and duty payment based on the findings presented during the case proceedings. The charge of mis-declaration was not proven, as the discrepancies were attributed to a technical mistake by the supplier, not an intent to evade duty. The rejection of the declared value for imported goods and the imposed fines and penalties were found to lack legal basis. Case-Laws Customs Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336929