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    <title>2020 (11) TMI 86 - CESTAT BANGALORE</title>
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    <description>The tribunal upheld the allegations of undervaluation, confirmed the revaluation of imported goods, and adjusted the penalties imposed on the involved parties based on the evidence and circumstances of the case. The appeals of the appellant firm and Shri A.V. Joseph were allowed in part, while the appeal of Smt. Reshmi Sanjith was fully allowed, entitling the appellants to consequential benefits as per the law.</description>
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      <description>The tribunal upheld the allegations of undervaluation, confirmed the revaluation of imported goods, and adjusted the penalties imposed on the involved parties based on the evidence and circumstances of the case. The appeals of the appellant firm and Shri A.V. Joseph were allowed in part, while the appeal of Smt. Reshmi Sanjith was fully allowed, entitling the appellants to consequential benefits as per the law.</description>
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