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    <title>2023 (4) TMI 880 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld the impugned order, rejecting all three appeals and affirming the reassessment of the value, confiscation of goods, and imposition of penalties on the importer and its directors for mis-declaration of quantity, related party status, and mis-declared grade of guar gum.</description>
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      <description>The tribunal upheld the impugned order, rejecting all three appeals and affirming the reassessment of the value, confiscation of goods, and imposition of penalties on the importer and its directors for mis-declaration of quantity, related party status, and mis-declared grade of guar gum.</description>
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