https://www.taxtmi.com/highlights?id=99973 The Tribunal held that the appeal was maintainable despite the baggage-related objection because the department had proceeded on a smuggling case, so the section 129A bar for baggage orders did not apply. It also held that statements of unexamined witnesses could not be used to support valuation, and accepted the manufacturer's confirmed invoice as the proper basis for valuing the Jacob watch. The remand on cross-examination and valuation was set aside, confiscation was upheld, and the condition restricting redemption to re-export was struck down. The appellant was left free to redeem the goods for home consumption or re-export on payment of the stated dues, and the penalties were reduced. en-us Thu, 21 May 2026 08:30:23 +0530 Thu, 21 May 2026 08:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99973 The Tribunal held that the appeal was maintainable despite the baggage-related objection because the department had proceeded on a smuggling case, so the section 129A bar for baggage orders did not apply. It also held that statements of unexamined witnesses could not be used to support valuation, and accepted the manufacturer's confirmed invoice as the proper basis for valuing the Jacob watch. The remand on cross-examination and valuation was set aside, confiscation was upheld, and the condition restricting redemption to re-export was struck down. The appellant was left free to redeem the goods for home consumption or re-export on payment of the stated dues, and the penalties were reduced. Highlights Customs Thu, 21 May 2026 08:30:23 +0530 https://www.taxtmi.com/highlights?id=99973