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2013 (8) TMI 656 - CESTAT NEW DELHIValuation of Invoices - invoices were undervalued the shipment with an intent to evade Customs duty – department issued show cause notice for demand of duty and confiscation of the goods with an option to redeem the goods on payment of redemption fine - Held that:- The invoices admitted by the assessee to be undervalued with an intent to evade payment of duty – the orders had not solely referred to the E-mail invoice - during the adjudication proceedings had been rightly held to be an afterthought and rightly rejected by the lower authorities in as much as no correspondence was exchanged between the appellant and supplier or any other evidence stand placed on record to substantiate the plea – order of the Commissioner (Appeals) to be upheld – decided against the assessee.
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