https://www.taxtmi.com/caselaws?id=88851 The Tribunal upheld the Commissioner (Appeals)' order, finding that the lower authority violated the principles of natural justice by not providing the materials relied upon for valuation. The Tribunal accepted the importers' contention that the manufacturer's invoices represented the genuine transaction value and rejected the Revenue's appeals, concluding that the evidence provided by the Revenue was not comparable in terms of quantity and quality. The Tribunal emphasized that the burden of proof of undervaluation lies with the department, and in the absence of sufficient evidence, the declared invoice value should be accepted. en-us Tue, 05 May 1998 00:00:00 +0530 Wed, 21 Sep 2011 17:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88851 The Tribunal upheld the Commissioner (Appeals)' order, finding that the lower authority violated the principles of natural justice by not providing the materials relied upon for valuation. The Tribunal accepted the importers' contention that the manufacturer's invoices represented the genuine transaction value and rejected the Revenue's appeals, concluding that the evidence provided by the Revenue was not comparable in terms of quantity and quality. The Tribunal emphasized that the burden of proof of undervaluation lies with the department, and in the absence of sufficient evidence, the declared invoice value should be accepted. Case-Laws Customs Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88851