https://www.taxtmi.com/caselaws?id=437649 The departmental appeal was successful as the order of the Commissioner (Appeals) was set aside. The appellant's misdeclaration of goods, leading to confiscation, penalty, and duty imposition, was upheld. The court found the Circular No. 8/2006-Cus inapplicable, supported the interpretation of Customs Valuation Rule, 2007, and deemed the letter dated 14.05.2013 admissible in the appeal process. The decision favored the department, with the judgment pronounced in open court on 10.05.2023. en-us Wed, 10 May 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437649 The departmental appeal was successful as the order of the Commissioner (Appeals) was set aside. The appellant's misdeclaration of goods, leading to confiscation, penalty, and duty imposition, was upheld. The court found the Circular No. 8/2006-Cus inapplicable, supported the interpretation of Customs Valuation Rule, 2007, and deemed the letter dated 14.05.2013 admissible in the appeal process. The decision favored the department, with the judgment pronounced in open court on 10.05.2023. Case-Laws Customs Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437649