https://www.taxtmi.com/highlights?id=52760 Undervaluation of imports - payment of differential amounts to foreign buyers through Hawala - Once, the statements have been retracted, the onus lies on the Department to prove that the statements are correct. The same has not been discharged - further, other than statements, no evidence documentary or otherwise has been put forth by the Revenue to substantiate the allegation of under-valuation. No samples were drawn and no enquires were made. - Demand set aside. en-us Sat, 04 Apr 2020 10:46:29 +0530 Sat, 04 Apr 2020 10:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52760 Undervaluation of imports - payment of differential amounts to foreign buyers through Hawala - Once, the statements have been retracted, the onus lies on the Department to prove that the statements are correct. The same has not been discharged - further, other than statements, no evidence documentary or otherwise has been put forth by the Revenue to substantiate the allegation of under-valuation. No samples were drawn and no enquires were made. - Demand set aside. Highlights Customs Sat, 04 Apr 2020 10:46:29 +0530 https://www.taxtmi.com/highlights?id=52760