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2011 (5) TMI 439 - AT - CustomsDemand of duty - Valuation of the goods - Acrylic sheets imported - The importers filed bills of entry and declared value of US $ 500 per metric ton - The adjudicating authority did not accept the value and rejected the same and ordered loading of value and assessed the bills of entry at US $ 950 per metric ton - Held that:- In case of any charge of mis-declaration the burden is on the department as held by Hon ble Supreme Court in the case of Union of India vs. Garware Nylons [1996 -TMI - 44318 - SUPREME COURT OF INDIA] - In absence of any evidence indicating that the transaction value between the importer and the foreign supplier is not genuine and the goods having found to be as per the declaration in the invoice, the demand of duty cannot arise - Thus, decided in favour of assessee.
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