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2015 (3) TMI 586

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..... xamined through Government Examiner of Questioned Documents (GEQD) who was cross-examined. It appears that the applicant failed to refute any of the evidences. It is also noted that the applicant admitted undervaluation of 3 Bills of Entry and the value of which was mostly same in the other Bills of Entry. - applicant failed to make out a prima facie case for waiver of entire amount of duty along .....

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..... c. that the applicant had been making arrangements for transfer of funds to the manufacturer of goods. The documents were examined through Government Examiner of Questioned Documents (GEQD) who was cross-examined. It appears that the applicant failed to refute any of the evidences. It is also noted that the applicant admitted undervaluation of 3 Bills of Entry and the value of which was mostly s .....

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