https://www.taxtmi.com/caselaws?id=236364 The appeal was dismissed by the Tribunal, upholding the Commissioner (Appeal)'s decision. The appellant's challenge regarding the reliability of an E-mail invoice as evidence in undervaluation of imported goods for Customs duty evasion was rejected. The Tribunal found the appellant's admission to undervaluation during investigation, lack of retraction, and absence of evidence supporting a price agreement from the E-mail invoice as crucial factors. The Tribunal concluded that the appellant's defense was an afterthought, leading to the rejection of the appeal on 26.04.2013 by Ms. Archana Wadhwa. en-us Fri, 26 Apr 2013 00:00:00 +0530 Sat, 24 Aug 2013 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236364 The appeal was dismissed by the Tribunal, upholding the Commissioner (Appeal)'s decision. The appellant's challenge regarding the reliability of an E-mail invoice as evidence in undervaluation of imported goods for Customs duty evasion was rejected. The Tribunal found the appellant's admission to undervaluation during investigation, lack of retraction, and absence of evidence supporting a price agreement from the E-mail invoice as crucial factors. The Tribunal concluded that the appellant's defense was an afterthought, leading to the rejection of the appeal on 26.04.2013 by Ms. Archana Wadhwa. Case-Laws Customs Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236364