https://www.taxtmi.com/caselaws?id=50906 The Tribunal allowed the Department's appeal, setting aside the Collector's valuation decision and the omission of penalty imposition or confiscation. The Commissioner was directed to make appropriate orders in accordance with the law after hearing the importer, emphasizing the need for proper valuation and penalty assessment based on the findings of the case. en-us Wed, 17 Oct 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50906 The Tribunal allowed the Department's appeal, setting aside the Collector's valuation decision and the omission of penalty imposition or confiscation. The Commissioner was directed to make appropriate orders in accordance with the law after hearing the importer, emphasizing the need for proper valuation and penalty assessment based on the findings of the case. Case-Laws Customs Wed, 17 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50906