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2012 (10) TMI 698 - HC - CustomsUnder valuation – import of various spices and dry fruits – Held that:- When undervaluation is alleged, the Department has to prove it by evidence or information about comparable imports - adjudicating authority has given cogent reasons, for rejection of the invoice of the petitioner by placing reliance on the documentary evidence showing import of same goods - order is in consonance with Rule 6 of the Rules as well as the provisions of the Customs Act - petitioner had chosen not to appear before the second respondent, in spite of opportunity given - writ petition dismissed
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