https://www.taxtmi.com/caselaws?id=51263 The Tribunal found that goods previously adjudicated could not be subjected to double adjudication, setting aside confiscation and penalties. Goods classified as consumer goods with under-declared value were upheld for confiscation. Transaction value was rejected due to goods being supplied free of charge. Penalties on individuals were adjusted and set aside based on jurisdictional issues. Appeal Nos. C/1867/94 and C/1807/94 were partially allowed, while Appeal No. C/1776/95 was fully allowed. en-us Tue, 23 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 17:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51263 The Tribunal found that goods previously adjudicated could not be subjected to double adjudication, setting aside confiscation and penalties. Goods classified as consumer goods with under-declared value were upheld for confiscation. Transaction value was rejected due to goods being supplied free of charge. Penalties on individuals were adjusted and set aside based on jurisdictional issues. Appeal Nos. C/1867/94 and C/1807/94 were partially allowed, while Appeal No. C/1776/95 was fully allowed. Case-Laws Customs Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51263