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2017 (4) TMI 544 - AT - CustomsUndervaluation of goods being automobile parts - Smuggling of goods - seizure of goods after importation and clearance against bill of entry - t NIDB data for the contemporaneous imports reflects higher value of identical goods - Held that:- For such purpose, proving the value to be wrong declaration, independent evidence is required and mere reference to NIDB data is not sufficient. It is held by various Courts that NIDB data cannot be made the basis for enhancement of the value. As regards the other goods seized from the premises - On verification of the sellers, the address of the shops etc. shown in the sales challans, were found to be either false or non-existence. - When the appellant was confronted with the said fact, he clearly deposed that the goods were purchased by him from the sales representative and sale was not directly from the shops. The appellant has also produced the sales tax challan along with sales bill on record. This fact establish that the goods stand purchased in India only. As regards their foreign origin and smuggled character, we note that even though the said goods are considered to be imported goods, the same are not notified in terms of provisions of section 123 of the Customs Act. As such, the burden to establish that they are smuggled into India lies heavily on the Revenue and is required to be discharged by production of sufficient evidence. Demand set aside - Decided in favor of assessee.
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