https://www.taxtmi.com/caselaws?id=236253 The case focused on the proper declaration and value of imported goods, particularly Synthetic Industrial Diamond Powder. The Revenue argued against the Respondent's claim of inferior quality, citing lack of evidence and undervaluation admission. The appellate authority was criticized for accepting baseless claims, leading to prejudice against Revenue. The judgment highlighted the burden of proof on the Respondent, emphasizing the need for evidence to support claims in customs cases. Ultimately, the Revenue's appeal was allowed due to the Respondent's failure to discharge the burden of proof. en-us Thu, 02 May 2013 00:00:00 +0530 Wed, 21 Aug 2013 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236253 The case focused on the proper declaration and value of imported goods, particularly Synthetic Industrial Diamond Powder. The Revenue argued against the Respondent's claim of inferior quality, citing lack of evidence and undervaluation admission. The appellate authority was criticized for accepting baseless claims, leading to prejudice against Revenue. The judgment highlighted the burden of proof on the Respondent, emphasizing the need for evidence to support claims in customs cases. Ultimately, the Revenue's appeal was allowed due to the Respondent's failure to discharge the burden of proof. Case-Laws Customs Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236253