https://www.taxtmi.com/caselaws?id=340693 The tribunal set aside the impugned order rejecting the declared value of imported goods, confiscating the goods, and imposing penalties on the appellants. It found the revenue's case lacked reliable evidence and legal sustainability due to insufficient proof, leading to the allowance of the appeals with consequential relief. The tribunal emphasized the necessity of systematic data and reliable evidence to support enhancements in value, ultimately ruling in favor of the appellants. en-us Tue, 28 Feb 2017 00:00:00 +0530 Thu, 28 Dec 2017 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340693 The tribunal set aside the impugned order rejecting the declared value of imported goods, confiscating the goods, and imposing penalties on the appellants. It found the revenue's case lacked reliable evidence and legal sustainability due to insufficient proof, leading to the allowance of the appeals with consequential relief. The tribunal emphasized the necessity of systematic data and reliable evidence to support enhancements in value, ultimately ruling in favor of the appellants. Case-Laws Customs Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340693