https://www.taxtmi.com/caselaws?id=363922 The Tribunal upheld the confiscation of goods and penalties for the importer for misdeclaration of value and inclusion of licence fees in the assessable value under Customs Valuation Rules, 2007. The courier company was not held liable for misdeclaration as they were unaware of the licence fees to be included. Penalty imposed on the courier company was set aside, dismissing the importer's appeal but allowing the courier company's appeal. en-us Thu, 12 Jul 2018 00:00:00 +0530 Sat, 15 Feb 2020 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363922 The Tribunal upheld the confiscation of goods and penalties for the importer for misdeclaration of value and inclusion of licence fees in the assessable value under Customs Valuation Rules, 2007. The courier company was not held liable for misdeclaration as they were unaware of the licence fees to be included. Penalty imposed on the courier company was set aside, dismissing the importer's appeal but allowing the courier company's appeal. Case-Laws Customs Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363922