https://www.taxtmi.com/caselaws?id=73301 The Tribunal allowed the appeal in a case involving an allegation of under-valuation of imported miniature ball bearings. The Customs department failed to establish under-invoicing or prove a discrepancy in the declared value of the goods. The burden of proof was on the department to provide evidence from contemporaneous imports, which was lacking. The Tribunal criticized the reliance on undisclosed evidence and recommended setting aside the order for fresh adjudication, ensuring the appellant's right to review and counter the evidence presented. One member advocated for remand to address procedural deficiencies and uphold fairness in the process. en-us Thu, 08 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73301 The Tribunal allowed the appeal in a case involving an allegation of under-valuation of imported miniature ball bearings. The Customs department failed to establish under-invoicing or prove a discrepancy in the declared value of the goods. The burden of proof was on the department to provide evidence from contemporaneous imports, which was lacking. The Tribunal criticized the reliance on undisclosed evidence and recommended setting aside the order for fresh adjudication, ensuring the appellant's right to review and counter the evidence presented. One member advocated for remand to address procedural deficiencies and uphold fairness in the process. Case-Laws Customs Thu, 08 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73301