https://www.taxtmi.com/caselaws?id=278896 The Deputy Commissioner of Customs challenged the significant reduction in the value of imported goods, fine, and penalty granted by the Commissioner (Appeals). The Deputy Commissioner questioned the reasoning behind the reduction and the competency to file a revision application. The valuation of goods based on internet prices was disputed, with the Commissioner's decision to further reduce the value criticized as illogical. The reduction in fine and penalty without adequate explanation raised concerns, leading to the original order imposing fines and penalties related to smuggling goods being upheld, overturning the Commissioner (Appeals)'s decision. en-us Mon, 02 Apr 2018 00:00:00 +0530 Sun, 24 Feb 2019 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278896 The Deputy Commissioner of Customs challenged the significant reduction in the value of imported goods, fine, and penalty granted by the Commissioner (Appeals). The Deputy Commissioner questioned the reasoning behind the reduction and the competency to file a revision application. The valuation of goods based on internet prices was disputed, with the Commissioner's decision to further reduce the value criticized as illogical. The reduction in fine and penalty without adequate explanation raised concerns, leading to the original order imposing fines and penalties related to smuggling goods being upheld, overturning the Commissioner (Appeals)'s decision. Case-Laws Customs Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278896