https://www.taxtmi.com/caselaws?id=236061 The Tribunal set aside the impugned order and allowed the appeal, granting relief to the appellant in a case involving customs duty exemption on imported steel sheets. The Tribunal found the Revenue's case lacking in reliability and acceptability, emphasizing the importance of concrete evidence to prove mis-declaration. The declared price aligned with prime material rates, casting doubt on the quality allegations based on a visual examination report. The appellant's evidence, including manufacturer's certificates, supported the claim of prime quality, leading to the favorable outcome for the appellant. en-us Thu, 02 May 2013 00:00:00 +0530 Tue, 13 Aug 2013 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236061 The Tribunal set aside the impugned order and allowed the appeal, granting relief to the appellant in a case involving customs duty exemption on imported steel sheets. The Tribunal found the Revenue's case lacking in reliability and acceptability, emphasizing the importance of concrete evidence to prove mis-declaration. The declared price aligned with prime material rates, casting doubt on the quality allegations based on a visual examination report. The appellant's evidence, including manufacturer's certificates, supported the claim of prime quality, leading to the favorable outcome for the appellant. Case-Laws Customs Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236061