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2016 (12) TMI 1366 - CESTAT NEW DELHIIllegal import - baggage rules - mis-declaration of description as well as value of goods - Held that: - For sustaining the allegation of misdeclaration of the imported goods as well as undervaluation thereof, the records needs to be corroborated on the basis of independent evidence. Testing of samples with imported goods could have been done to establish the correct nature of the imported goods. The documents recovered from respondent No. 3 have never been corroborated or supported by any statements from the exporters. It is also placed on record in the adjudication proceedings as well as criminal proceedings initiated, that the respondent No. 3 stands exonerate - order passed by the Commissioner (Appeals) justified - appeal dismissed - decided against Revenue.
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