https://www.taxtmi.com/caselaws?id=236483 The Tribunal upheld the adjudicating authority's decision, dismissing the Revenue's appeal due to insufficient evidence to prove undervaluation or mis-declaration by the importers. The Tribunal emphasized the importance of verifying quality and price differences claimed by the importers and the lack of proof of any additional remittance to the supplier abroad. en-us Thu, 14 Jul 2011 00:00:00 +0530 Thu, 29 Aug 2013 16:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236483 The Tribunal upheld the adjudicating authority's decision, dismissing the Revenue's appeal due to insufficient evidence to prove undervaluation or mis-declaration by the importers. The Tribunal emphasized the importance of verifying quality and price differences claimed by the importers and the lack of proof of any additional remittance to the supplier abroad. Case-Laws Customs Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236483