Home Case Index All Cases Customs Customs + AT Customs - 2000 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (12) TMI 149 - AT - CustomsExtract: .......y had got substantiate discount from the manufacturers. They failed to do so. The Customs having established a prima facie case of under valuation, the burden of proving that there was no under valuation had shifted to the appellants. They took no steps to discharge the burden. In this situation, we uphold the impugned order and dismiss the appeal.
|