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2019 (12) TMI 1681 - SC ORDERMisdeclaration and undervaluation of imported goods - Timber - rejection of declared value - enhancement of value - reliability on statements - demand of differential duty - Tribunal held that, undervaluation are not supported by any cogent evidence. Further the goods by other importers are also on same price. Hence, the declared value cannot be doubted - Demand do not sustain - appeal allowed - HELD THAT:- We find no reason to interfere with the impugned order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. The appeal is accordingly dismissed.
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