https://www.taxtmi.com/caselaws?id=388602 The High Court upheld the Tribunal's decision, dismissing the appeal challenging the setting aside of the Commissioner (Appeals)' order. The Court found no substantial question of law under Section 130 of the Customs Act, noting the Tribunal's proper evaluation of evidence. The Court emphasized the importance of verifying retail invoices and criticized the reliance on uncorroborated initial statements. The appellant's arguments regarding the admissibility and evidentiary value of statements under Section 108 of the Customs Act were rejected. Each party was directed to bear their own costs. en-us Fri, 15 Nov 2019 00:00:00 +0530 Mon, 23 Mar 2020 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388602 The High Court upheld the Tribunal's decision, dismissing the appeal challenging the setting aside of the Commissioner (Appeals)' order. The Court found no substantial question of law under Section 130 of the Customs Act, noting the Tribunal's proper evaluation of evidence. The Court emphasized the importance of verifying retail invoices and criticized the reliance on uncorroborated initial statements. The appellant's arguments regarding the admissibility and evidentiary value of statements under Section 108 of the Customs Act were rejected. Each party was directed to bear their own costs. Case-Laws Customs Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388602