https://www.taxtmi.com/caselaws?id=50902 The Tribunal overturned the Commissioner's decision in a customs case where the value in the Bill of Entry was enhanced, resulting in differential duty confirmation and goods confiscation. The appellants were accused of undervaluing imported goods, but retracted their statements, alleging coercion. The Commissioner relied on a quotation to enhance the value, which the Tribunal deemed insufficient evidence. Criticizing the lack of corroborative evidence, the Tribunal ruled in favor of the appellants, setting aside the order due to legal principles and insufficient proof supporting the value increase. en-us Fri, 21 Dec 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50902 The Tribunal overturned the Commissioner's decision in a customs case where the value in the Bill of Entry was enhanced, resulting in differential duty confirmation and goods confiscation. The appellants were accused of undervaluing imported goods, but retracted their statements, alleging coercion. The Commissioner relied on a quotation to enhance the value, which the Tribunal deemed insufficient evidence. Criticizing the lack of corroborative evidence, the Tribunal ruled in favor of the appellants, setting aside the order due to legal principles and insufficient proof supporting the value increase. Case-Laws Customs Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50902