Undervaluation of imports - payment of differential amounts to ...

Import Undervaluation Claims Dismissed: Insufficient Evidence from Department After Retraction of Statements in Hawala Case.

April 4, 2020

Case Laws Customs AT

Undervaluation of imports - payment of differential amounts to foreign buyers through Hawala - Once, the statements have been retracted, the onus lies on the Department to prove that the statements are correct. The same has not been discharged - further, other than statements, no evidence documentary or otherwise has been put forth by the Revenue to substantiate the allegation of under-valuation. No samples were drawn and no enquires were made. - Demand set aside.

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Undervaluation of imports - payment of differential amounts to ...

Import Undervaluation Claims Dismissed: Insufficient Evidence from Department After Retraction of Statements in Hawala Case.

April 4, 2020

Case Laws Customs AT

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