https://www.taxtmi.com/caselaws?id=337125 The Tribunal upheld the customs authorities' decision to enhance the value of goods mis-declared as "crude naphthalene" to "refined naphthalene," leading to confiscation under the Customs Act. The Tribunal rejected the appellant's argument that the goods were reject material of refined naphthalene, emphasizing their actual nature and purity level. The appeal was dismissed, affirming the imposition of penalties and fines for mis-declaration of goods, with the Tribunal highlighting the higher value of refined naphthalene over crude naphthalene. en-us Wed, 03 Aug 2016 00:00:00 +0530 Mon, 02 Jan 2017 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337125 The Tribunal upheld the customs authorities' decision to enhance the value of goods mis-declared as "crude naphthalene" to "refined naphthalene," leading to confiscation under the Customs Act. The Tribunal rejected the appellant's argument that the goods were reject material of refined naphthalene, emphasizing their actual nature and purity level. The appeal was dismissed, affirming the imposition of penalties and fines for mis-declaration of goods, with the Tribunal highlighting the higher value of refined naphthalene over crude naphthalene. Case-Laws Customs Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337125