https://www.taxtmi.com/caselaws?id=783024 CESTAT Kolkata allowed the appeal of the importer concerning alleged undervaluation of betel nut imports from Bangladesh, where declared values were below the DGFT-prescribed minimum import price. The Tribunal noted that in an earlier appeal by the same importer involving identical facts, it had already set aside redemption fine and penalty, and that decision had attained finality after unsuccessful challenges by Revenue before the HC and SC under the National Litigation Policy. Applying the same reasoning, CESTAT set aside the redemption fine and penalty in the present matter and allowed the appeal. en-us Fri, 25 Apr 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783024 CESTAT Kolkata allowed the appeal of the importer concerning alleged undervaluation of betel nut imports from Bangladesh, where declared values were below the DGFT-prescribed minimum import price. The Tribunal noted that in an earlier appeal by the same importer involving identical facts, it had already set aside redemption fine and penalty, and that decision had attained finality after unsuccessful challenges by Revenue before the HC and SC under the National Litigation Policy. Applying the same reasoning, CESTAT set aside the redemption fine and penalty in the present matter and allowed the appeal. Case-Laws Customs Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783024