https://www.taxtmi.com/caselaws?id=285435 The appeal was filed against the enhancement of the imported saffron's value and subsequent confiscation under Section 111(m) of the Customs Act, 1962. The appellant disputed the misdeclaration of grade based on a private laboratory test report but failed to challenge the value used for duty computation. The Tribunal upheld the reliance on the test report, dismissed the appeal, and confirmed the imposition of penalties. The judgment was delivered on 17-1-2019 by the Tribunal. en-us Thu, 17 Jan 2019 00:00:00 +0530 Sat, 11 Jan 2020 16:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285435 The appeal was filed against the enhancement of the imported saffron's value and subsequent confiscation under Section 111(m) of the Customs Act, 1962. The appellant disputed the misdeclaration of grade based on a private laboratory test report but failed to challenge the value used for duty computation. The Tribunal upheld the reliance on the test report, dismissed the appeal, and confirmed the imposition of penalties. The judgment was delivered on 17-1-2019 by the Tribunal. Case-Laws Customs Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285435