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In a case involving misdeclaration of imported viscose knitted fabrics, CESTAT held that when revenue disproves the description and value declared by the importer based on facts and probabilities, the burden shifts to the assessee to prove its claim. The tribunal found that the original authority failed to properly examine the evidence submitted by the appellant. Consequently, the matter was remanded back to the original authority for de novo adjudication, requiring a comprehensive re-evaluation of all evidence, including the appellant's submissions, before reaching a conclusive determination on the customs duty liability.
In a case involving misdeclaration of imported viscose knitted fabrics, CESTAT held that when revenue disproves the description and value declared by the importer based on facts and probabilities, the burden shifts to the assessee to prove its claim. The tribunal found that the original authority failed to properly examine the evidence submitted by the appellant. Consequently, the matter was remanded back to the original authority for de novo adjudication, requiring a comprehensive re-evaluation of all evidence, including the appellant's submissions, before reaching a conclusive determination on the customs duty liability.
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