https://www.taxtmi.com/caselaws?id=380197 The Tribunal dismissed the revenue's appeal, affirming the Commissioner (Appeal)'s decision to accept the declared value of the imported goods and reduce the redemption fine and penalty. The Tribunal emphasized the lack of substantial evidence from the revenue to challenge the Commissioner (Appeal)'s findings and noted procedural lapses in raising new issues at the appellate stage. The appeal was disposed of, reinforcing the importance of accurate valuation and adherence to procedural norms in customs adjudications. en-us Thu, 24 Jan 2019 00:00:00 +0530 Mon, 24 Feb 2020 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380197 The Tribunal dismissed the revenue's appeal, affirming the Commissioner (Appeal)'s decision to accept the declared value of the imported goods and reduce the redemption fine and penalty. The Tribunal emphasized the lack of substantial evidence from the revenue to challenge the Commissioner (Appeal)'s findings and noted procedural lapses in raising new issues at the appellate stage. The appeal was disposed of, reinforcing the importance of accurate valuation and adherence to procedural norms in customs adjudications. Case-Laws Customs Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380197