https://www.taxtmi.com/caselaws?id=398595 A customs demand under Section 28 could not be sustained for consignments still under provisional assessment, because a short-levy demand on the footing of final assessment is premature until assessment is finalised. The valuation dispute over remaining imported batteries also turned on unreliable and incomplete evidence: the seized electronic material was unavailable at adjudication, computer-generated evidence requirements were not met, the alleged wire transfers were not linked to the disputed bills of entry, the market data related to different specifications, and relied-upon witnesses were not produced for cross-examination. The demand and penalties on that valuation issue were therefore not finally upheld and the matter was remanded for fresh determination. en-us Mon, 14 Sep 2020 00:00:00 +0530 Sat, 19 Sep 2020 19:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398595 A customs demand under Section 28 could not be sustained for consignments still under provisional assessment, because a short-levy demand on the footing of final assessment is premature until assessment is finalised. The valuation dispute over remaining imported batteries also turned on unreliable and incomplete evidence: the seized electronic material was unavailable at adjudication, computer-generated evidence requirements were not met, the alleged wire transfers were not linked to the disputed bills of entry, the market data related to different specifications, and relied-upon witnesses were not produced for cross-examination. The demand and penalties on that valuation issue were therefore not finally upheld and the matter was remanded for fresh determination. Case-Laws Customs Mon, 14 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398595