Customs Dept failed to prove misdeclaration of imported Mace's quantity, grade, value to evade duty; onus not discharged.

The Customs Department did not prove the misdeclaration of the quantity, grade, and value of imported Mace to evade duties, as ruled by the CESTAT. The Department failed to provide the necessary Bill of Entry and had deficiencies in the analytical report. The burden of proof lies with the Department to show that the declared price is inaccurate. NIDB data must align with the Customs Act and Valuation Rules. The Department could not prove the declared value was incorrect. The re-determined value, fines, and penalties were dismissed due to flaws in the show cause notice, and the appeal was resolved accordingly. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X