https://www.taxtmi.com/caselaws?id=404650 The Tribunal allowed the appeal in a customs valuation case involving imported goods. It was found that a clerical error in undervaluing the goods was made by the shipper, not the appellant, who promptly rectified the discrepancy. The Tribunal determined no collusion between the parties and set aside the confiscation order and penalties imposed under the Customs Act, providing consequential relief to the appellant. en-us Wed, 24 Feb 2021 00:00:00 +0530 Sat, 27 Feb 2021 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404650 The Tribunal allowed the appeal in a customs valuation case involving imported goods. It was found that a clerical error in undervaluing the goods was made by the shipper, not the appellant, who promptly rectified the discrepancy. The Tribunal determined no collusion between the parties and set aside the confiscation order and penalties imposed under the Customs Act, providing consequential relief to the appellant. Case-Laws Customs Wed, 24 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404650