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2013 (8) TMI 775 - AT - CustomsUndervaluation of Duty Demand – Interest and Penalty - Revenue was of the view that both Di-Octyl Phthalate (DOP) and Di-2-Ethyl Hexyle Phthalate (DEHP) were the same compounds and they started importing the goods adopting a new name with the purpose of undervaluing the goods with an intention to evade Customs duty – Held that:- veracity of the contentions of the revenue was not verified by investigations – there was no merit in the argument that the Commissioner, while adjudicating the SCN, erred in studying the literature on DnOP and then concluding that DOP and DEHP were different products. The evidences produced by Revenue can at best create a doubt but cannot prove a case of undervaluation because of three main reasons - Firstly, the case was made about quality of goods which were already cleared and there were no samples of goods available to prove or disprove the rival submissions about quality - Secondly, no investigations were carried out about the claim that the goods in question were in fact sold at low prices, corresponding to the Import prices, to end users - Thirdly, there was no proof of remittance of any additional amount by the importer to the supplier abroad - no reason to interfere with the order passed by the adjudicating authority and the same was upheld – Decided against Revenue.
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