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    <title>High Court Criticizes DRI for Assuming Tax Evasion Without Evidence; Stresses Reporting to Customs Authorities First.</title>
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    <description>Valuation - demand of customs duty on license fee paid to the overseas licensor - payment of service tax on license fee - the DRI could not have proceeded on the footing and in the facts and circumstances of the present case that there is a definite evasion. It is their duty to bring such cases of alleged evasion to the notice of the customs - HC</description>
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      <description>Valuation - demand of customs duty on license fee paid to the overseas licensor - payment of service tax on license fee - the DRI could not have proceeded on the footing and in the facts and circumstances of the present case that there is a definite evasion. It is their duty to bring such cases of alleged evasion to the notice of the customs - HC</description>
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