https://www.taxtmi.com/caselaws?id=124832 The judge upheld the Tribunal's decision and dismissed the application for rectification. The appellant had submitted relevant documents supporting their claim that the duty burden was not passed on to the customer. The judge emphasized that the Deputy Commissioner had disregarded crucial evidence without justification and failed to specify any additional documents required. It was highlighted that once the appellant produced evidence, it was the revenue's duty to request further evidence if necessary. The judgment stresses the importance of considering evidence in customs cases and clear communication on documentary evidence submission. en-us Fri, 03 Oct 2008 00:00:00 +0530 Tue, 16 Oct 2012 12:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124832 The judge upheld the Tribunal's decision and dismissed the application for rectification. The appellant had submitted relevant documents supporting their claim that the duty burden was not passed on to the customer. The judge emphasized that the Deputy Commissioner had disregarded crucial evidence without justification and failed to specify any additional documents required. It was highlighted that once the appellant produced evidence, it was the revenue's duty to request further evidence if necessary. The judgment stresses the importance of considering evidence in customs cases and clear communication on documentary evidence submission. Case-Laws Customs Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124832