https://www.taxtmi.com/caselaws?id=51848 The Tribunal allowed the appeal against the confiscation of an imported embroidery machine under the Customs Act. The decision was based on insufficient evidence and unreliable valuation methods used by customs authorities. The conflicting information regarding the machine's year of manufacture and the significant variance between the auction sale price and the initial valuation raised doubts about the accuracy of the confiscation order, leading to its reversal. en-us Thu, 09 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51848 The Tribunal allowed the appeal against the confiscation of an imported embroidery machine under the Customs Act. The decision was based on insufficient evidence and unreliable valuation methods used by customs authorities. The conflicting information regarding the machine's year of manufacture and the significant variance between the auction sale price and the initial valuation raised doubts about the accuracy of the confiscation order, leading to its reversal. Case-Laws Customs Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51848