https://www.taxtmi.com/caselaws?id=334661 The High Court upheld the CESTAT's decision to deny the Customs Department's request to introduce additional evidence in an appeal concerning alleged undervaluation of machinery imports. The Court emphasized the importance of timely submission of evidence, noting the Department's unreasonable delay in filing the application to present the evidence over a year after receiving it. The Court dismissed the appeal, underscoring the consequences of procedural delays in legal proceedings and the need for adherence to timelines before appellate authorities. en-us Wed, 02 Mar 2016 00:00:00 +0530 Fri, 01 Sep 2017 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334661 The High Court upheld the CESTAT's decision to deny the Customs Department's request to introduce additional evidence in an appeal concerning alleged undervaluation of machinery imports. The Court emphasized the importance of timely submission of evidence, noting the Department's unreasonable delay in filing the application to present the evidence over a year after receiving it. The Court dismissed the appeal, underscoring the consequences of procedural delays in legal proceedings and the need for adherence to timelines before appellate authorities. Case-Laws Customs Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334661