Commissioner Of Customs, Air Cargo, New ... vs J.G. Exports

The Supreme Court addressed appeals filed by the Commissioner of Customs against orders passed by the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal had previously ruled that there was no over-valuation of goods sought for export by the assessee, meaning the goods were not liable for confiscation. The Supreme Court upheld the Tribunal's findings, finding no reason for interference and dismissing the appeals.