https://www.taxtmi.com/caselaws?id=350671 The Tribunal ruled in favor of the appellant, setting aside the confirmed demands, penalties, and confiscation of motor cycle batteries. It found that the evidence presented did not conclusively prove undervaluation of imported goods and emphasized the importance of corroborative evidence for allegations of fraud. The Tribunal also highlighted the need for clear similarities in relevant factors when relying on external documents. The decision underscored the significance of substantiating allegations with concrete evidence. en-us Thu, 21 Sep 2017 00:00:00 +0530 Fri, 29 Jun 2018 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350671 The Tribunal ruled in favor of the appellant, setting aside the confirmed demands, penalties, and confiscation of motor cycle batteries. It found that the evidence presented did not conclusively prove undervaluation of imported goods and emphasized the importance of corroborative evidence for allegations of fraud. The Tribunal also highlighted the need for clear similarities in relevant factors when relying on external documents. The decision underscored the significance of substantiating allegations with concrete evidence. Case-Laws Customs Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350671