https://www.taxtmi.com/caselaws?id=341574 The Tribunal found in favor of the appellant, ruling that the under-valuation of imported auto parts was unjustified as it was solely based on NIDB data without sufficient evidence. Additionally, the seizure and value enhancement of locally procured goods were deemed unwarranted due to lack of proof of smuggling. Consequently, the confiscation and penalty imposition were set aside, providing relief to the appellants. The decision was rendered on 7/4/17. en-us Fri, 07 Apr 2017 00:00:00 +0530 Fri, 09 Feb 2018 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341574 The Tribunal found in favor of the appellant, ruling that the under-valuation of imported auto parts was unjustified as it was solely based on NIDB data without sufficient evidence. Additionally, the seizure and value enhancement of locally procured goods were deemed unwarranted due to lack of proof of smuggling. Consequently, the confiscation and penalty imposition were set aside, providing relief to the appellants. The decision was rendered on 7/4/17. Case-Laws Customs Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341574