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2013 (8) TMI 545 - CESTAT NEW DELHIValuation - Nature of goods - Whether the goods were of inferior quality - Revenue was of the view that Synthetic Industrial Diamond Powder imported by the appellant was not proved to be of inferior quality – Held that:- Materials on record do no suggest to entertain plea of respondent as to inferior quantity when burden of proof was not discharged by it - no evidence was adduced by the assessee to support its claim of proper declaration of description and value of export - there was a clear admission of under valuation as recorded by Adjudicating Authority at the time of recording of statement u/s 108 – It was elementary principle of law that who had made averment had to prove its veracity – decided in favour of revenue.
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