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2018 (8) TMI 428 - AT - CustomsImport of restricted item - old and used tyres - Confiscation - enhancement of value - Held that:- The import was required to be made with a license which could not be produced by the appellant before the Customs Authorities - Inasmuch as, the appellant has admittedly not produced required license, confiscation of goods and imposition of penalty is upheld. Undervaluation - Held that:- Since the invoice has not been rebutted by producing any evidence on record, the values declared by the appellant in the said Bills of Entry are correct assessable values and the same cannot be changed merely on the opinion of the Chartered Engineer. Appeal allowed in part.
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