https://www.taxtmi.com/caselaws?id=288486 The Tribunal upheld the Commissioner (Appeals)'s decision, rejecting the Revenue's appeal. The importers' declared value of Mulberry Raw Silk was accepted, emphasizing the department's failure to provide evidence supporting the enhanced value. The Tribunal emphasized the importance of upholding natural justice principles and dismissed the department's reliance on quotations as insufficient proof of value enhancement. The burden to prove under-valuation was placed on the department, which failed to produce adequate evidence, leading to the acceptance of the importers' declared value for assessment purposes. en-us Wed, 17 Mar 1999 00:00:00 +0530 Wed, 10 Jun 2020 18:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288486 The Tribunal upheld the Commissioner (Appeals)'s decision, rejecting the Revenue's appeal. The importers' declared value of Mulberry Raw Silk was accepted, emphasizing the department's failure to provide evidence supporting the enhanced value. The Tribunal emphasized the importance of upholding natural justice principles and dismissed the department's reliance on quotations as insufficient proof of value enhancement. The burden to prove under-valuation was placed on the department, which failed to produce adequate evidence, leading to the acceptance of the importers' declared value for assessment purposes. Case-Laws Customs Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288486