https://www.taxtmi.com/caselaws?id=343119 The Tribunal ruled in favor of the appellants on all issues presented. The demand for duty on declared items was not sustained due to lack of additional evidence supporting value enhancement based on NIDB Data. The matter of Glass Chatons classification and duty liability was remanded for a fresh decision, as legal precedents provided by the appellants were not addressed. Confiscation of declared items under Section 119 was set aside, as the mere presence of declared and undeclared items does not imply intent to conceal. Penalties imposed on the importer, partner of the firm, and CHA employee were overturned or set aside based on relevant legal decisions. en-us Thu, 09 Mar 2017 00:00:00 +0530 Fri, 19 May 2017 07:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343119 The Tribunal ruled in favor of the appellants on all issues presented. The demand for duty on declared items was not sustained due to lack of additional evidence supporting value enhancement based on NIDB Data. The matter of Glass Chatons classification and duty liability was remanded for a fresh decision, as legal precedents provided by the appellants were not addressed. Confiscation of declared items under Section 119 was set aside, as the mere presence of declared and undeclared items does not imply intent to conceal. Penalties imposed on the importer, partner of the firm, and CHA employee were overturned or set aside based on relevant legal decisions. Case-Laws Customs Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343119