https://www.taxtmi.com/caselaws?id=337060 The Appellate Tribunal allowed the appeal, setting aside the order that proposed confiscation of goods, penalties, and rejection of DEPB claim due to misclassification and overvaluation. The Tribunal criticized the department for failing to prove overvaluation, highlighting procedural flaws and lack of evidence. The denial of cross-examination raised fairness concerns. The Tribunal stressed the importance of establishing the identity of goods in market surveys and ensuring procedural fairness in customs proceedings. en-us Mon, 05 Dec 2016 00:00:00 +0530 Fri, 09 Feb 2018 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337060 The Appellate Tribunal allowed the appeal, setting aside the order that proposed confiscation of goods, penalties, and rejection of DEPB claim due to misclassification and overvaluation. The Tribunal criticized the department for failing to prove overvaluation, highlighting procedural flaws and lack of evidence. The denial of cross-examination raised fairness concerns. The Tribunal stressed the importance of establishing the identity of goods in market surveys and ensuring procedural fairness in customs proceedings. Case-Laws Customs Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337060