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2024 (5) TMI 1065 - CESTAT AHMEDABADUndervaluation - Imports timber from various countries - contemporaneous imports - Burden of proof - duty demand - penalty and interest - third-party documents and statements - HELD THAT:- In the case of Beena Sales Corporation [2019 (3) TMI 982 - CESTAT AHMEDABAD], it can be seen that all the documents and evidences are common which have been relied upon in the present cases also, therefore, the above decision in Beena Sales Corporation, is directly applicable in the present appeals also. Moreover, the decision of Beena Sales Corporation has been upheld by the Hon’ble Supreme Court. Thus, following the Beena Sales Corporation decision, the impugned orders are not sustainable. Accordingly, the impugned orders are set aside. All the appeals are allowed with consequential relief.
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