https://www.taxtmi.com/caselaws?id=53704 The Tribunal allowed the appeal in a case involving mis-declaration of goods, where discrepancies in glass items' quantity and country of origin declaration led to the rejection of the invoice value. The Tribunal accepted the declared transaction value, set aside confiscation and penalties, but upheld confiscation of R-22 gas filled cylinders due to licensing requirements. The appellant's explanations for discrepancies were deemed plausible, with evidence of contemporaneous imports supporting their position. The decision was issued on 10-12-2004. en-us Fri, 10 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53704 The Tribunal allowed the appeal in a case involving mis-declaration of goods, where discrepancies in glass items' quantity and country of origin declaration led to the rejection of the invoice value. The Tribunal accepted the declared transaction value, set aside confiscation and penalties, but upheld confiscation of R-22 gas filled cylinders due to licensing requirements. The appellant's explanations for discrepancies were deemed plausible, with evidence of contemporaneous imports supporting their position. The decision was issued on 10-12-2004. Case-Laws Customs Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53704