2023 (10) TMI 1308 - SCH - Customs

Undervaluation of goods - whether the allegation of undervaluation against the respondents is substantiated by the evidence that has been put forth by the investigation? - it was held by CESTAT that Antecedents cannot be an evidence for the alleged undervaluation of the goods. At best antecedents may be a reason for creating a suspicion and be a reason for causing an enquiry or Investigation. Mere propensity of the respondent is not enough proof of undervaluation. HELD THAT - This Court is of the opinion that the impugned order(s) does not call for interference. The Civil appeal is accordingly dismissed.

Summary

The Supreme Court of India in the case of 2023 (10) TMI 1308 - SC Order, dismissed the civil appeal as the impugned order did not require interference. All pending applications were disposed of. Delay was condoned.