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of The CESTAT held that the Department failed to meet the burden of proof regarding the alleged misdeclaration of quantity, grade, and value of imported Mace to evade customs duties. The non-supply of the relied-upon Bill of Entry and lacunae in the analytical report on the grade of goods were fatal to the Department's case. The onus to prove that the declared price did not reflect the true transaction value is always on the Department. NIDB data cannot be directly applied unless the value falls within the parameters of identical or similar goods u/s 14 of the Customs Act, 1962 and the Customs Valuation Rules. The Department failed to establish by satisfactory methods that the declared value was incorrect. Regarding the excess quantity of 590.83 Kgs, the declared price should be adopted, and appropriate duty demanded from the importer-appellant. The re-determined value, fine, and penalties were set aside due to infirmities in the show cause notice and erroneous decision. The appeal was disposed of accordingly.
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