https://www.taxtmi.com/caselaws?id=338592 The Tribunal dismissed the Revenue's appeal against an order-in-original that rejected the declared value of imported automobile speakers, enhanced the assessable value, confirmed a differential duty, confiscated goods, and imposed penalties under sections 114A and 112 of the Customs Act, 1962. The Tribunal upheld the imposition of dual penalties, clarifying the person liable for payment under section 114A. Despite concerns raised, the appeal was denied, affirming the impugned order in full. en-us Wed, 14 Sep 2016 00:00:00 +0530 Wed, 08 Feb 2017 10:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338592 The Tribunal dismissed the Revenue's appeal against an order-in-original that rejected the declared value of imported automobile speakers, enhanced the assessable value, confirmed a differential duty, confiscated goods, and imposed penalties under sections 114A and 112 of the Customs Act, 1962. The Tribunal upheld the imposition of dual penalties, clarifying the person liable for payment under section 114A. Despite concerns raised, the appeal was denied, affirming the impugned order in full. Case-Laws Customs Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338592