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2008 (12) TMI 130 - AT - CustomsUndervaluation - Austrian High Commission, supplier’s letter, supplier’s faxes, all stating that the invoice issued by the supplier SIBU was indicating only 25% of the total value of the goods - defence that payments of the balance amount has not been made, is not sufficient as long as liability for the payment of balance amount has not been disputed by them - Though the appellants have been contending that similar imports have been made by others, he failed to give the price at which such imports, if any, have been made and the quality thereof – demand and penalty upheld – however duty cannot be demand on basis of presumptions and conjectures – appeal partly allowed
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