Home Case Index All Cases Customs Customs + AT Customs - 2004 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (11) TMI 204 - CESTAT, CHENNAIExtract: .......he transaction value is liable to be accepted in terms of Section 14 of the Customs Act for assessment of the goods for duty of Customs. There being no misdeclaration on the part of the appellants, the order of confiscation and penalty also cannot be sustained. Accordingly, the orders of the Commissioner are set aside and these appeals are allowed.
|