https://www.taxtmi.com/caselaws?id=419833 The Tribunal dismissed the appeal by Revenue, setting aside the order-in-original, as no mis-declaration or excess weight of gold dore bars was found in the import consignment. The judgment emphasized that gold is sold by weight, not by the number of pieces, and discrepancies in the number of items do not necessarily indicate mis-declaration if the overall weight aligns with documentation. The decision underscores the importance of accurate declarations in import consignments and the need for thorough examination before alleging mis-declaration and imposing penalties in customs cases. en-us Wed, 02 Mar 2022 00:00:00 +0530 Tue, 22 Mar 2022 08:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419833 The Tribunal dismissed the appeal by Revenue, setting aside the order-in-original, as no mis-declaration or excess weight of gold dore bars was found in the import consignment. The judgment emphasized that gold is sold by weight, not by the number of pieces, and discrepancies in the number of items do not necessarily indicate mis-declaration if the overall weight aligns with documentation. The decision underscores the importance of accurate declarations in import consignments and the need for thorough examination before alleging mis-declaration and imposing penalties in customs cases. Case-Laws Customs Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419833