https://www.taxtmi.com/caselaws?id=351379 The Tribunal ruled in favor of the appellants, setting aside the impugned order. The mis-declaration allegations were deemed unsubstantiated, as evidence showed the bill of entry accurately reflected the goods. The Tribunal found no basis for confiscation or penalties, noting the accuracy of the declared value and lack of evidence supporting under-valuation claims. Discrepancies in documents were not considered admissible evidence. The competency of the valuer and correct classification of goods were also upheld in favor of the appellants. en-us Mon, 09 Oct 2017 00:00:00 +0530 Sat, 02 Mar 2019 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351379 The Tribunal ruled in favor of the appellants, setting aside the impugned order. The mis-declaration allegations were deemed unsubstantiated, as evidence showed the bill of entry accurately reflected the goods. The Tribunal found no basis for confiscation or penalties, noting the accuracy of the declared value and lack of evidence supporting under-valuation claims. Discrepancies in documents were not considered admissible evidence. The competency of the valuer and correct classification of goods were also upheld in favor of the appellants. Case-Laws Customs Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351379