https://www.taxtmi.com/caselaws?id=263677 The Tribunal set aside the customs duty demand for undervaluation of goods imported from M/s. Pearl Industrial Company due to lack of corroborative evidence and credibility issues with a witness's statement. It overturned the redemption fine for the confiscation of AT&T cables, stating the country of origin declaration responsibility lies with the supplier/exporter, not the importer. The Tribunal criticized the Department's evidence evaluation in customs duty cases as lacking credibility and dismissed the appeal due to insufficient evidence supporting serious allegations. The case was not remitted for further investigation, considering the matter's age and payments made by the respondent to the Department. en-us Fri, 21 Aug 2015 00:00:00 +0530 Wed, 30 Dec 2015 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263677 The Tribunal set aside the customs duty demand for undervaluation of goods imported from M/s. Pearl Industrial Company due to lack of corroborative evidence and credibility issues with a witness's statement. It overturned the redemption fine for the confiscation of AT&T cables, stating the country of origin declaration responsibility lies with the supplier/exporter, not the importer. The Tribunal criticized the Department's evidence evaluation in customs duty cases as lacking credibility and dismissed the appeal due to insufficient evidence supporting serious allegations. The case was not remitted for further investigation, considering the matter's age and payments made by the respondent to the Department. Case-Laws Customs Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263677