https://www.taxtmi.com/caselaws?id=433180 The High Court upheld the Tribunal's decision to reverse the Commissioner of Customs' order confiscating goods valued at Rs. 24,73,340 under the Customs Act, 1962. The Tribunal found discrepancies between seized goods and goods in Bills of Entry, determining the confiscated goods were validly imported. The Court affirmed the Tribunal's findings on the validity of imported goods and the loss of value due to storage, dismissing the appeal as the Tribunal's decision was supported by factual material and not demonstrably perverse. en-us Tue, 03 Jan 2023 00:00:00 +0530 Mon, 23 Jan 2023 19:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433180 The High Court upheld the Tribunal's decision to reverse the Commissioner of Customs' order confiscating goods valued at Rs. 24,73,340 under the Customs Act, 1962. The Tribunal found discrepancies between seized goods and goods in Bills of Entry, determining the confiscated goods were validly imported. The Court affirmed the Tribunal's findings on the validity of imported goods and the loss of value due to storage, dismissing the appeal as the Tribunal's decision was supported by factual material and not demonstrably perverse. Case-Laws Customs Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433180