Undervaluation of import of electronic components - department ...
Department Confirms Undervaluation of Imported Electronic Components; Appellants Fail to Support Declared Values with Evidence.
September 28, 2015
Case Laws Customs AT
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
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