https://www.taxtmi.com/caselaws?id=51112 The Tribunal ruled in favor of the appellant-company in a customs case involving under-valuation of imported goods. The Commissioner of Customs had confirmed a differential duty, imposed penalties, and confiscated goods, based on an overseas enquiry report. However, the Tribunal found discrepancies in the documents relied upon by the Revenue and accepted the appellant's declared value, emphasizing the importance of authentic evidence. Consequently, the Tribunal set aside the impugned Order, granting relief to the appellant and stressing the significance of reliable evidence in determining the assessable value of imported goods. en-us Tue, 22 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 17:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51112 The Tribunal ruled in favor of the appellant-company in a customs case involving under-valuation of imported goods. The Commissioner of Customs had confirmed a differential duty, imposed penalties, and confiscated goods, based on an overseas enquiry report. However, the Tribunal found discrepancies in the documents relied upon by the Revenue and accepted the appellant's declared value, emphasizing the importance of authentic evidence. Consequently, the Tribunal set aside the impugned Order, granting relief to the appellant and stressing the significance of reliable evidence in determining the assessable value of imported goods. Case-Laws Customs Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51112