https://www.taxtmi.com/caselaws?id=370338 The appeal by the revenue was dismissed, and the respondent-importer was entitled to consequential benefits. The mis-declaration of goods, comparison with other imports, re-determination of value, confiscation of goods, recovery of short-paid customs duty, imposition of interest, and penal action were all set aside due to lack of concrete evidence supporting the allegations. The declared value in the bill of entry was upheld, and the imposition of redemption fine and interest on short-paid duty were also set aside. en-us Tue, 20 Feb 2018 00:00:00 +0530 Fri, 16 Nov 2018 08:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370338 The appeal by the revenue was dismissed, and the respondent-importer was entitled to consequential benefits. The mis-declaration of goods, comparison with other imports, re-determination of value, confiscation of goods, recovery of short-paid customs duty, imposition of interest, and penal action were all set aside due to lack of concrete evidence supporting the allegations. The declared value in the bill of entry was upheld, and the imposition of redemption fine and interest on short-paid duty were also set aside. Case-Laws Customs Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370338