Customs
Allegation of mis-declaration of goods couldn’t be sustained if there was insignificant difference in quantity: CESTAT:-
Rejection and enhancement of transaction value of imported goods based solely on NIDB data without detailed discussion not sustainable
Misdeclaration allegation not sustained due to minor variation in weight of imported goods (declared in kilograms but assessed in meters), redemption fine and penalty set aside
(in the CESTAT, South zonal bench, Chennai [ Court No-III] In Oliva Care Vs Commissioner of Customs, (Port – Export))
