Valuation of imported goods - mis-declaration of goods - burden ...

Case Laws Customs

June 1, 2023

Valuation of imported goods - mis-declaration of goods - burden to prove - the burden which was on the respondent was never discharged and hence, there is no question of onus shifting on to the Revenue, to prove, what the learned Commissioner (Appeals) wanted or as desired by the respondent, that there was no ‘wrong supply’ - The requirements under the burden of proof are covered in Chapter VII of the Indian Evidence Act. - AT

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Valuation of imported goods - mis-declaration of goods - burden ...

Case Laws Customs

June 1, 2023

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