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2016 (2) TMI 819 - SC - CustomsValuation - demand of differential duty due to undervaluation of import of goods - import of wood veneers of various thickness - Held that:- CESTAT has found that the documents procured by the Revenue do not bear any signatures and are photocopies which are not even attested and accordingly, the assessable value could not be enhanced on the basis of such documents. In arriving at this conclusion, while doubting the genuineness of those documents, the CESTAT has kept in mind the provisions of Section 139 of the Customs Act and has relied upon various judgments of the Tribunal on this issue. - Order of tribunal sustained - Decided against the revenue.
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