CESTAT AHMEDABAD held that in a case involving undervaluation of ...
Undervaluation of timber imports - Burden of proof - Third-party documents and statements - CESTAT set aside the demand following Beena Sales Corporation decision.
Case Laws Customs
May 23, 2024
CESTAT AHMEDABAD held that in a case involving undervaluation of timber imports, the burden of proof lies on the authorities to establish duty demand, penalty, and interest. Referring to the Beena Sales Corporation case, where similar evidence was relied upon, the Tribunal found the decision applicable and upheld by the Supreme Court. Consequently, the impugned orders were deemed unsustainable and set aside, with all appeals allowed and consequential relief granted.
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