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2008 (5) TMI 390 - AT - CustomsConfiscation, redemption fine and penalty - valuation - Held that: - we find that no incriminating evidence have been found nor any duplicate invoices or suppression of invoices etc. are involved in this case. Therefore, while confirming the differential duty demand which has been made on the basis of comparable prices, we waive confiscation of the imported goods, imposition of redemption fine and penalty in this case - the Adjudicating Commissioner is not justified in ordering demand of interest on the differential duty payable - appeal allowed - decided partly in favor of appellant.
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