https://www.taxtmi.com/caselaws?id=376961 The Tribunal allowed the appeal, setting aside the impugned order against the appellant. It found that the Revenue failed to substantiate allegations of mis-declaration and under-valuation of imported timber. The reliance on third-party documents lacked corroboration and proper evidence from the appellant's end. The proposed enhancement of value was deemed arbitrary, not following Customs Valuation Rules. The burden of proof on the Revenue was not met, as the appellant provided substantial evidence refuting the allegations. Consequently, the demand and penalties imposed on the appellant were deemed unsustainable. en-us Tue, 26 Feb 2019 00:00:00 +0530 Tue, 19 Mar 2019 10:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376961 The Tribunal allowed the appeal, setting aside the impugned order against the appellant. It found that the Revenue failed to substantiate allegations of mis-declaration and under-valuation of imported timber. The reliance on third-party documents lacked corroboration and proper evidence from the appellant's end. The proposed enhancement of value was deemed arbitrary, not following Customs Valuation Rules. The burden of proof on the Revenue was not met, as the appellant provided substantial evidence refuting the allegations. Consequently, the demand and penalties imposed on the appellant were deemed unsustainable. Case-Laws Customs Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376961