https://www.taxtmi.com/caselaws?id=381791 The Tribunal allowed the appeal, setting aside the impugned order and granting the appellant consequential benefits. The appellant successfully challenged the order despite prior compliance, with the Tribunal accepting explanations for mis-declaration and undeclared goods. It was found that the lower authorities erred in valuation and confiscation procedures, with the market survey report deemed unreliable. The imposition of fines and penalties was considered unjustified, leading to the favorable outcome for the appellant. en-us Mon, 17 Jun 2019 00:00:00 +0530 Fri, 13 Mar 2020 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381791 The Tribunal allowed the appeal, setting aside the impugned order and granting the appellant consequential benefits. The appellant successfully challenged the order despite prior compliance, with the Tribunal accepting explanations for mis-declaration and undeclared goods. It was found that the lower authorities erred in valuation and confiscation procedures, with the market survey report deemed unreliable. The imposition of fines and penalties was considered unjustified, leading to the favorable outcome for the appellant. Case-Laws Customs Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381791