https://www.taxtmi.com/caselaws?id=441772 The Tribunal upheld the Commissioner (Appeals)' decision to accept the declared value of goods, overturning the undervaluation finding and setting aside penalties imposed on the appellants. Criticism was directed at the department for procedural lapses, including the absence of crucial documents. Due to the department's failure to submit essential records, the Tribunal rejected the department's appeals, emphasizing the significance of adhering to procedural requirements and submitting relevant documents in legal proceedings. en-us Mon, 14 Aug 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441772 The Tribunal upheld the Commissioner (Appeals)' decision to accept the declared value of goods, overturning the undervaluation finding and setting aside penalties imposed on the appellants. Criticism was directed at the department for procedural lapses, including the absence of crucial documents. Due to the department's failure to submit essential records, the Tribunal rejected the department's appeals, emphasizing the significance of adhering to procedural requirements and submitting relevant documents in legal proceedings. Case-Laws Customs Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441772