https://www.taxtmi.com/caselaws?id=343002 The Tribunal dismissed the rectification of mistake application, upholding the original order on customs duty valuation, extended period for demand, reliance on previous legal decisions, confiscation of provisionally assessed goods, and penalty imposition. The Tribunal found the Applicants' arguments untenable, emphasizing the duty levy on software, application of Customs Valuation Rules, and justification for penalties and confiscation based on misrepresented information. The decision was based on detailed analysis and findings supporting the Tribunal's conclusions on each issue raised. en-us Mon, 10 Apr 2017 00:00:00 +0530 Tue, 12 Nov 2019 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343002 The Tribunal dismissed the rectification of mistake application, upholding the original order on customs duty valuation, extended period for demand, reliance on previous legal decisions, confiscation of provisionally assessed goods, and penalty imposition. The Tribunal found the Applicants' arguments untenable, emphasizing the duty levy on software, application of Customs Valuation Rules, and justification for penalties and confiscation based on misrepresented information. The decision was based on detailed analysis and findings supporting the Tribunal's conclusions on each issue raised. Case-Laws Customs Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343002