https://www.taxtmi.com/caselaws?id=434035 The Tribunal dismissed the appeal, affirming the rejection and re-determination of the declared assessable value, confiscation of goods, and imposition of penalty. The decision was based on the goods being classified as 'restricted' due to the declared unit price being below the Minimum Import Price (MIP). The Tribunal found no procedural unfairness or violation of natural justice, as the appellant had waived the right to a show cause notice and personal hearing. en-us Tue, 14 Feb 2023 00:00:00 +0530 Thu, 28 Sep 2023 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434035 The Tribunal dismissed the appeal, affirming the rejection and re-determination of the declared assessable value, confiscation of goods, and imposition of penalty. The decision was based on the goods being classified as 'restricted' due to the declared unit price being below the Minimum Import Price (MIP). The Tribunal found no procedural unfairness or violation of natural justice, as the appellant had waived the right to a show cause notice and personal hearing. Case-Laws Customs Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434035