Tribunal Misinterprets Partner Statements, Overlooks Evidence in Goods Undervaluation Case at Chennai and Mumbai Ports.

Undervaluation of goods - no documentary evidence was produced by the assessee to support the plea that the goods at Chennai port were inferior in quality than the goods imported and cleared at Mumbai port - Tribunal has not only misinterpreted the statements of two partners of the assessee, it has also sidetracked and ignored other relevant material. - SC .....

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