https://www.taxtmi.com/highlights?id=22840 Undervaluation of goods - Revenue has been able to show that the actual transaction value i.e. the payment made for the consignments received to the exporter abroad is more than what was declared and excess amounts were transferred by other means - The evidence can never be 100% accurate - Prima facie case is against the assessee - AT en-us Wed, 06 May 2015 10:43:23 +0530 Wed, 06 May 2015 10:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22840 Undervaluation of goods - Revenue has been able to show that the actual transaction value i.e. the payment made for the consignments received to the exporter abroad is more than what was declared and excess amounts were transferred by other means - The evidence can never be 100% accurate - Prima facie case is against the assessee - AT Highlights Customs Wed, 06 May 2015 10:43:23 +0530 https://www.taxtmi.com/highlights?id=22840