https://www.taxtmi.com/caselaws?id=50173 The Tribunal rejected the charge of under-valuation due to lack of conclusive proof, confirming the confiscation of goods but dismissing penalties for one individual not directly involved in the import process. Penalties were upheld for individuals directly involved, considering their roles in the clearance and declaration of goods. The Tribunal allowed some appeals, partially allowed one, and dismissed another after detailed analysis of each party's involvement and evidence presented. en-us Tue, 08 Aug 2000 00:00:00 +0530 Fri, 20 Aug 2010 11:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50173 The Tribunal rejected the charge of under-valuation due to lack of conclusive proof, confirming the confiscation of goods but dismissing penalties for one individual not directly involved in the import process. Penalties were upheld for individuals directly involved, considering their roles in the clearance and declaration of goods. The Tribunal allowed some appeals, partially allowed one, and dismissed another after detailed analysis of each party's involvement and evidence presented. Case-Laws Central Excise Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50173