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2023 (10) TMI 1308 - SC ORDERUndervaluation of goods - whether the allegation of undervaluation against the respondents is substantiated by the evidence that has been put forth by the investigation? - it was held by CESTAT that Antecedents cannot be an evidence for the alleged undervaluation of the goods. At best antecedents may be a reason for creating a suspicion and be a reason for causing an enquiry or Investigation. Mere propensity of the respondent is not enough proof of undervaluation. HELD THAT:- This Court is of the opinion that the impugned order(s) does not call for interference. The Civil appeal is accordingly dismissed.
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