https://www.taxtmi.com/highlights?id=54753 Under-valuation of import goods - Since the investigations with regard to alleged fraud committed in exportation of goods in the originating country, has not attained finality, it cannot be hypothetically concluded that the appellant had indulged into the activities of undervaluing the goods - the present proceedings initiated against the appellant were premature and cannot be sustained - AT en-us Mon, 14 Sep 2020 09:23:47 +0530 Mon, 14 Sep 2020 09:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54753 Under-valuation of import goods - Since the investigations with regard to alleged fraud committed in exportation of goods in the originating country, has not attained finality, it cannot be hypothetically concluded that the appellant had indulged into the activities of undervaluing the goods - the present proceedings initiated against the appellant were premature and cannot be sustained - AT Highlights Customs Mon, 14 Sep 2020 09:23:47 +0530 https://www.taxtmi.com/highlights?id=54753