https://www.taxtmi.com/caselaws?id=357894 The Tribunal set aside the Order-in-Original passed by the Commissioner of Customs, ruling in favor of the assessee-Appellants in a case involving mis-declaration of value for availing undue DEPB credit. The Tribunal found that the present proceedings, based on earlier investigations, lacked justification as previous appeals had upheld the declared value of the exported goods. The impugned order was unsustainable as it relied on the same evidence that had been rejected in favor of the assessee-Appellants in previous proceedings, leading to the allowance of both appeals filed by the assessee-Appellants. en-us Tue, 29 Aug 2017 00:00:00 +0530 Mon, 02 Apr 2018 08:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357894 The Tribunal set aside the Order-in-Original passed by the Commissioner of Customs, ruling in favor of the assessee-Appellants in a case involving mis-declaration of value for availing undue DEPB credit. The Tribunal found that the present proceedings, based on earlier investigations, lacked justification as previous appeals had upheld the declared value of the exported goods. The impugned order was unsustainable as it relied on the same evidence that had been rejected in favor of the assessee-Appellants in previous proceedings, leading to the allowance of both appeals filed by the assessee-Appellants. Case-Laws Customs Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357894