2016 (2) TMI 819

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..... ich are not even attested and accordingly, the assessable value could not be enhanced on the basis of such documents. In arriving at this conclusion, while doubting the genuineness of those documents, the CESTAT has kept in mind the provisions of Section 139 of the Customs Act and has relied upon various judgments of the Tribunal on this issue. - Order of tribunal sustained - Decided against the r .....

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..... e particular value of the goods as per the invoices raised by the exporter in Singapore. 3. According to the Revenue, the respondent had not disclosed the correct price and it was a case of under-invoice. Four show cause notices were issued alleging under-invoicing and demanding differential duty, etc. Four adjudication orders-in-original were passed confirming the demand of differential duty. .....

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..... ced on the basis of such documents. In arriving at this conclusion, while doubting the genuineness of those documents, the CESTAT has kept in mind the provisions of Section 139 of the Customs Act and has relied upon various judgments of the Tribunal on this issue. 5. After going through the detailed analysis undertaken by the CESTAT in this behalf, we do not find any error therein. 6. These .....

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