https://www.taxtmi.com/caselaws?id=443346 The Tribunal upheld the re-determination of duty based on the rejection of the transaction value under Rule 12, confiscation of goods due to mis-declaration, and the quantum of redemption fine and penalties imposed. The appellant's arguments regarding mis-declaration and excessive fines were dismissed, with the Tribunal finding the actions taken by the Customs authorities to be justified and within legal limits. The appeals were ultimately dismissed, affirming the decisions made regarding the duty, confiscation, and penalties. en-us Wed, 20 Sep 2023 00:00:00 +0530 Fri, 22 Sep 2023 09:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443346 The Tribunal upheld the re-determination of duty based on the rejection of the transaction value under Rule 12, confiscation of goods due to mis-declaration, and the quantum of redemption fine and penalties imposed. The appellant's arguments regarding mis-declaration and excessive fines were dismissed, with the Tribunal finding the actions taken by the Customs authorities to be justified and within legal limits. The appeals were ultimately dismissed, affirming the decisions made regarding the duty, confiscation, and penalties. Case-Laws Customs Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443346