https://www.taxtmi.com/highlights?id=28155 Under-valuation - if the adjudicating authority has to come to such a conclusion, there has to be a findings that the appellant importer had paid additional amount to the exporters in some way or other with proper evidence. In the absence of any evidence it is not possible to accept the statement that the transaction value and the declared value were not actual transaction value - AT en-us Mon, 28 Mar 2016 14:05:16 +0530 Mon, 28 Mar 2016 14:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28155 Under-valuation - if the adjudicating authority has to come to such a conclusion, there has to be a findings that the appellant importer had paid additional amount to the exporters in some way or other with proper evidence. In the absence of any evidence it is not possible to accept the statement that the transaction value and the declared value were not actual transaction value - AT Highlights Customs Mon, 28 Mar 2016 14:05:16 +0530 https://www.taxtmi.com/highlights?id=28155