TMI Blog2017 (3) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... kral was retracted immediately and it was not supported by any corroborative evidence - In the case of Sounds N Images vs Collector of Customs, [2000 (1) TMI 48 - SUPREME COURT OF INDIA], it was observed that under-valuation must be established through proper methods under the law and that burden cannot be shifted to the importer - in the instant case, no evidence has been adduced to corroborate t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her importer Md. Munna of M/s Bombay Rubber wherein the value of rubber compound from M/s GGP Services was mentioned. From the same supplier, the assessee-Respondent has also imported the goods. After comparative study, it was found that the assessee-Respondent imported the rubber compound at the maximum rate of USD 464 per MT. On the other hand, Md. Munna, Proprietor of M/s Bombay Rubber, had imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department relied on the show cause notice. He submits that in the statement, Shri Vijay Thukral, Proprietor of the assessee-Respondent, has admitted the under-valuation of the imported consignments. The same was recorded under Section 108 of the Customs Act, 1962. He also submits that M/s GGP Services were the suppliers to Md. Munna as well as to the assessee-Respondent for the rubber compound of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s enhanced on the basis of certain alleged emails of third party which is totally un-known to the assessee-Respondent. To support his submission, he relied upon the ratio laid down in the case of Eastern Exports Imports Co. Vs CCE C , 2007 (209) ELT 459 (Tri.-Kolkata); Anand Mahindra vs Commissioner of Customs (Import), Mumbai, 2008 (226) ELT 371 (Tri.-Mumbai); and Forbes Patvolk vs Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal goods was provided. In the case of Sounds N Images vs Collector of Customs, 2000 (117) ELT 538 (SC), it was observed that under-valuation must be established through proper methods under the law and that burden cannot be shifted to the importer. In the instant case, no evidence has been adduced to corroborate the statement of Shri Vijay Thukral or the emails of a third party. Hence, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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