https://www.taxtmi.com/caselaws?id=348694 The Tribunal upheld the impugned Order-in-Original, affirming misdeclaration in goods description, failure to produce mandatory certificates, and reassessment of goods value. Customs duty was ordered at an enhanced value, along with fines, penalties, and confiscation of goods under the Customs Act, 1962. Despite arguments that the imported goods matched exports by a related entity, discrepancies in description, quantity, and value led to dismissal of the appeal. The Tribunal supported the decision for confiscation and duty payment, affirming the Commissioner's findings. en-us Wed, 21 Jun 2017 00:00:00 +0530 Wed, 27 Sep 2017 09:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348694 The Tribunal upheld the impugned Order-in-Original, affirming misdeclaration in goods description, failure to produce mandatory certificates, and reassessment of goods value. Customs duty was ordered at an enhanced value, along with fines, penalties, and confiscation of goods under the Customs Act, 1962. Despite arguments that the imported goods matched exports by a related entity, discrepancies in description, quantity, and value led to dismissal of the appeal. The Tribunal supported the decision for confiscation and duty payment, affirming the Commissioner's findings. Case-Laws Customs Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348694