https://www.taxtmi.com/caselaws?id=408982 The Tribunal upheld the re-determined assessable value of imported motorcycle parts at Rs. 31,20,612 based on a market survey, rejecting the appellant's challenge. However, the imposition of fines and penalties was deemed unjustified due to lack of evidence of intentional manipulation or suppression of value. The Tribunal set aside the fines and penalties, partially allowing the appeal. en-us Tue, 08 Dec 2020 00:00:00 +0530 Sat, 26 Jun 2021 07:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408982 The Tribunal upheld the re-determined assessable value of imported motorcycle parts at Rs. 31,20,612 based on a market survey, rejecting the appellant's challenge. However, the imposition of fines and penalties was deemed unjustified due to lack of evidence of intentional manipulation or suppression of value. The Tribunal set aside the fines and penalties, partially allowing the appeal. Case-Laws Customs Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408982