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    <title>2022 (8) TMI 1408 - CESTAT MUMBAI</title>
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    <description>The appeal filed by the Commissioner of Customs (Imports), Maharashtra challenging the dropping of proceedings against the respondents for alleged over-valuation of imported goods for a Transmission Line and Substation in Maharashtra was dismissed. The tribunal upheld the decision, stating it deserved the same fate as a previously dismissed appeal with similar prayers. The judgment was delivered on 11th August 2022 by the tribunal members, Justice Dilip Gupta and Mr. P. Anjani Kumar.</description>
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