https://www.taxtmi.com/caselaws?id=32219 The tribunal set aside the enhancement of value for imported photocopier machines and components, as the Revenue failed to prove the fair value of the goods. The confiscation of goods was upheld due to them being restricted items. The appellants' acceptance of the enhanced value during import was deemed involuntary, leading to a reduction in redemption fine and penalty. en-us Mon, 16 Jun 2008 00:00:00 +0530 Sun, 25 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32219 The tribunal set aside the enhancement of value for imported photocopier machines and components, as the Revenue failed to prove the fair value of the goods. The confiscation of goods was upheld due to them being restricted items. The appellants' acceptance of the enhanced value during import was deemed involuntary, leading to a reduction in redemption fine and penalty. Case-Laws Customs Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32219