https://www.taxtmi.com/caselaws?id=52029 The Appellate Tribunal CESTAT, New Delhi allowed the appeal against the confiscation of goods under Section 111(m) of the Customs Act, 1962. The Tribunal set aside the order enhancing the value of goods without proper basis, as the department failed to provide the relied-upon invoice justifying the increase. The appellant's challenge to the confiscation and penalty was successful, leading to the redemption of goods on payment of a fine and the lifting of the penalty imposed by the adjudicating authority. en-us Mon, 18 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 11:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52029 The Appellate Tribunal CESTAT, New Delhi allowed the appeal against the confiscation of goods under Section 111(m) of the Customs Act, 1962. The Tribunal set aside the order enhancing the value of goods without proper basis, as the department failed to provide the relied-upon invoice justifying the increase. The appellant's challenge to the confiscation and penalty was successful, leading to the redemption of goods on payment of a fine and the lifting of the penalty imposed by the adjudicating authority. Case-Laws Customs Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52029