https://www.taxtmi.com/caselaws?id=413289 The Tribunal allowed the appeal, setting aside demands for Special Additional Duty (SAD) and Countervailing Duty (CVD) on enhanced value, the order of confiscation, and imposition of penalties. The appellant was granted consequential reliefs. The Tribunal criticized the Department's reliance on assumptions and surmises, emphasizing the need for concrete evidence to support allegations of mis-declaration and duty evasion. en-us Fri, 01 Oct 2021 00:00:00 +0530 Fri, 08 Oct 2021 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413289 The Tribunal allowed the appeal, setting aside demands for Special Additional Duty (SAD) and Countervailing Duty (CVD) on enhanced value, the order of confiscation, and imposition of penalties. The appellant was granted consequential reliefs. The Tribunal criticized the Department's reliance on assumptions and surmises, emphasizing the need for concrete evidence to support allegations of mis-declaration and duty evasion. Case-Laws Customs Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413289