https://www.taxtmi.com/caselaws?id=2324 The majority decision concurred that the declared value of export goods could not be rejected without evidence of lower prices, and the burden of proving over-valuation was not met by the Revenue. The final order set aside the impugned decision, allowed all appeals, granted relief, and overturned the imposed penalties, recognizing the legitimacy of the transactions and valuations declared. en-us Wed, 01 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2324 The majority decision concurred that the declared value of export goods could not be rejected without evidence of lower prices, and the burden of proving over-valuation was not met by the Revenue. The final order set aside the impugned decision, allowed all appeals, granted relief, and overturned the imposed penalties, recognizing the legitimacy of the transactions and valuations declared. Case-Laws Customs Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2324