https://www.taxtmi.com/caselaws?id=356005 The Tribunal set aside the impugned order due to a defective show cause notice lacking grounds for redetermination of value or specific provisions invoked. The mis-declaration of goods and value was not conclusively established as the goods predominantly contained silk, leading to the dismissal of the confiscation under section 113(h)(ii) and the imposition of penalties. The Commissioner's actions were deemed to exceed the scope of the notice, emphasizing the necessity of valid notices and conclusive evidence in customs valuation and confiscation cases. en-us Wed, 21 Feb 2018 00:00:00 +0530 Tue, 13 Nov 2018 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356005 The Tribunal set aside the impugned order due to a defective show cause notice lacking grounds for redetermination of value or specific provisions invoked. The mis-declaration of goods and value was not conclusively established as the goods predominantly contained silk, leading to the dismissal of the confiscation under section 113(h)(ii) and the imposition of penalties. The Commissioner's actions were deemed to exceed the scope of the notice, emphasizing the necessity of valid notices and conclusive evidence in customs valuation and confiscation cases. Case-Laws Customs Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356005