https://www.taxtmi.com/caselaws?id=86444 The Tribunal set aside the impugned order, accepting the importer's declared value for Laser Jet Printers and allowing the appeal with consequential relief. The department's allegations of undervaluation and proposed confiscation and penalties under the Customs Act, 1962, were not upheld due to insufficient evidence and improper comparison with other import cases. The burden of proof for undervaluation was on the department, which failed to provide concrete evidence that the declared value did not reflect the normal price in international trade. en-us Fri, 21 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86444 The Tribunal set aside the impugned order, accepting the importer's declared value for Laser Jet Printers and allowing the appeal with consequential relief. The department's allegations of undervaluation and proposed confiscation and penalties under the Customs Act, 1962, were not upheld due to insufficient evidence and improper comparison with other import cases. The burden of proof for undervaluation was on the department, which failed to provide concrete evidence that the declared value did not reflect the normal price in international trade. Case-Laws Customs Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86444