https://www.taxtmi.com/caselaws?id=371623 The tribunal set aside the customs authorities' decision to reject and re-determine the declared value of imported goods, confiscate the goods, demand differential customs duty, and impose penalties. The tribunal found the enhancements arbitrary and without proper basis, emphasizing the need for concrete evidence to support allegations of undervaluation. The appeal was allowed, highlighting the importance of adhering to natural justice principles and requiring substantial evidence for such determinations. en-us Tue, 04 Dec 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371623 The tribunal set aside the customs authorities' decision to reject and re-determine the declared value of imported goods, confiscate the goods, demand differential customs duty, and impose penalties. The tribunal found the enhancements arbitrary and without proper basis, emphasizing the need for concrete evidence to support allegations of undervaluation. The appeal was allowed, highlighting the importance of adhering to natural justice principles and requiring substantial evidence for such determinations. Case-Laws Customs Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371623