https://www.taxtmi.com/caselaws?id=753649 The Tribunal dismissed the appeal due to the appellant's non-prosecution and failure to appear. The appellant admitted to mis-declaring freezers as display cabinets in the import consignment and paid partial duty but failed to provide transaction value or challenge the reassessed value. The Tribunal found no infirmity in the previous orders, confirming the confiscation proposal, differential duty demand, interest, and penalties, thereby upholding the Order-in-Original and Order-in-Appeal. The appellant's letter regarding payment under pressure did not refute the mis-declaration, and no evidence was presented to contest the reassessment, leading to the appeal's dismissal for lack of merit. en-us Fri, 31 May 2024 00:00:00 +0530 Fri, 07 Jun 2024 08:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753649 The Tribunal dismissed the appeal due to the appellant's non-prosecution and failure to appear. The appellant admitted to mis-declaring freezers as display cabinets in the import consignment and paid partial duty but failed to provide transaction value or challenge the reassessed value. The Tribunal found no infirmity in the previous orders, confirming the confiscation proposal, differential duty demand, interest, and penalties, thereby upholding the Order-in-Original and Order-in-Appeal. The appellant's letter regarding payment under pressure did not refute the mis-declaration, and no evidence was presented to contest the reassessment, leading to the appeal's dismissal for lack of merit. Case-Laws Customs Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753649