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2017 (3) TMI 631 - AT - CustomsValuation - import of rubber compound from USA as well as from South Africa - transaction value was enhanced on the basis of certain alleged emails of third party - Held that: - Except for these emails, no other evidence was collected by the Department before demanding the duty. The statement of Shri Vijay Thukral was retracted immediately and it was not supported by any corroborative evidence - In the case of Sounds N Images vs Collector of Customs, [2000 (1) TMI 48 - SUPREME COURT OF INDIA], it was observed that under-valuation must be established through proper methods under the law and that burden cannot be shifted to the importer - in the instant case, no evidence has been adduced to corroborate the statement of Shri Vijay Thukral or the emails of a third party - demand set aside - appeal dismissed - decided against Department.
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