https://www.taxtmi.com/caselaws?id=357063 The Tribunal set aside the Department's demand for differential duty due to undervaluation of goods cleared between related units of M/s Autolite India Limited, emphasizing the importance of valid reasons for rejecting transaction value. Additionally, the Tribunal dismissed the charge of clandestine clearance based on insufficient evidence, highlighting the necessity of corroborative evidence in such allegations. The judgment underscores the significance of adhering to legal principles and evidentiary standards in adjudicating customs disputes. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357063 The Tribunal set aside the Department's demand for differential duty due to undervaluation of goods cleared between related units of M/s Autolite India Limited, emphasizing the importance of valid reasons for rejecting transaction value. Additionally, the Tribunal dismissed the charge of clandestine clearance based on insufficient evidence, highlighting the necessity of corroborative evidence in such allegations. The judgment underscores the significance of adhering to legal principles and evidentiary standards in adjudicating customs disputes. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357063