https://www.taxtmi.com/caselaws?id=72113 The Tribunal allowed the appeal in favor of the appellants, setting aside the impugned order. It found that the lower authorities failed to conduct necessary investigations on the valuation of imported goods and emphasized the credibility of contemporaneous imports supporting the declared price. The Tribunal also ruled against the admissibility and relevance of unauthenticated telex messages, stressing the importance of transparency and fairness in evidence. Additionally, it highlighted the need for careful scrutiny of statements recorded under the Customs Act, noting the unreliability of a particular statement by Shri Gandhi. The Tribunal concluded that the Revenue failed to substantiate allegations of under-invoicing, granting consequential relief to the appellants. en-us Wed, 14 Aug 1985 00:00:00 +0530 Thu, 12 May 2011 11:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72113 The Tribunal allowed the appeal in favor of the appellants, setting aside the impugned order. It found that the lower authorities failed to conduct necessary investigations on the valuation of imported goods and emphasized the credibility of contemporaneous imports supporting the declared price. The Tribunal also ruled against the admissibility and relevance of unauthenticated telex messages, stressing the importance of transparency and fairness in evidence. Additionally, it highlighted the need for careful scrutiny of statements recorded under the Customs Act, noting the unreliability of a particular statement by Shri Gandhi. The Tribunal concluded that the Revenue failed to substantiate allegations of under-invoicing, granting consequential relief to the appellants. Case-Laws Customs Wed, 14 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72113