Court Overturns LED Panel Confiscation, Dismisses Differential Duty Demand Due to Inadequate Challenge of Declared Value.

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....Valuation of imported goods - LED panel - rejection of declared value - The impugned goods are not in breach of certification standards and the onus for disturbing the transaction value in 16 bills of entry as well as the value of goods in the other consignment has not been duly discharged. The confiscation is set aside along with confirmation of demand of differential duty - AT....