TMI BlogUndervaluation of import of electronic components - department has built up its case on the basis of...Undervaluation of import of electronic components - department has built up its case on the basis of export declarations filed by the suppliers of the goods - A department had discharged the burden of proof - appellants have failed to bring any evidence on record to substantiate that the value declared by them is correct - demand confirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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