https://www.taxtmi.com/caselaws?id=81710 The Tribunal upheld the customs department's determination of undervaluation of imported drawer locks, relying on a manufacturer's price list as conclusive evidence despite doubts over the telex quotation's validity. The appellant's challenge on burden of proof and contemporaneous imports was dismissed, emphasizing the importance of valid evidence like a contemporaneous price list in assessing the value of imported goods. The Tribunal rejected the appeal, highlighting the significance of reliable evidence in resolving undervaluation disputes and affirming the department's decision based on the manufacturer's price list. en-us Fri, 03 Apr 1992 00:00:00 +0530 Tue, 28 Jun 2011 13:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81710 The Tribunal upheld the customs department's determination of undervaluation of imported drawer locks, relying on a manufacturer's price list as conclusive evidence despite doubts over the telex quotation's validity. The appellant's challenge on burden of proof and contemporaneous imports was dismissed, emphasizing the importance of valid evidence like a contemporaneous price list in assessing the value of imported goods. The Tribunal rejected the appeal, highlighting the significance of reliable evidence in resolving undervaluation disputes and affirming the department's decision based on the manufacturer's price list. Case-Laws Customs Fri, 03 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81710