https://www.taxtmi.com/caselaws?id=786646 Valuation of seized foreign cigarettes fixed in the show cause notice based on a market survey stands unless the appellant specifically rebuts it; outcome: valuation upheld. Unretracted statements recorded under the statutory admissibility provision carry evidentiary weight and, absent retraction or demonstrated prejudice from denial of cross-examination, do not vitiate seizure, confiscation or penalty; outcome: reliance on those statements upheld. Appeals premised solely on concurrent factual findings without a substantial question of law are not maintainable under the statutory appeal provision; outcome: appeal dismissed. en-us Fri, 13 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786646 Valuation of seized foreign cigarettes fixed in the show cause notice based on a market survey stands unless the appellant specifically rebuts it; outcome: valuation upheld. Unretracted statements recorded under the statutory admissibility provision carry evidentiary weight and, absent retraction or demonstrated prejudice from denial of cross-examination, do not vitiate seizure, confiscation or penalty; outcome: reliance on those statements upheld. Appeals premised solely on concurrent factual findings without a substantial question of law are not maintainable under the statutory appeal provision; outcome: appeal dismissed. Case-Laws Customs Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786646