https://www.taxtmi.com/caselaws?id=418119 The Tribunal ruled in favor of the appellant, a proprietary concern, in a case involving alleged undervaluation of imported Paper Cup machines and Blankets from China. The Tribunal found the evidence presented by the Directorate of Revenue Intelligence (DRI) to be unreliable and lacking legal sanctity, including proforma invoices, WhatsApp messages, and load port documents. It was determined that these documents did not conclusively establish undervaluation, leading to the rejection of the impugned order and show cause notice. The Tribunal allowed the appeals filed by the appellant with consequential relief as per law. en-us Tue, 08 Feb 2022 00:00:00 +0530 Tue, 08 Feb 2022 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418119 The Tribunal ruled in favor of the appellant, a proprietary concern, in a case involving alleged undervaluation of imported Paper Cup machines and Blankets from China. The Tribunal found the evidence presented by the Directorate of Revenue Intelligence (DRI) to be unreliable and lacking legal sanctity, including proforma invoices, WhatsApp messages, and load port documents. It was determined that these documents did not conclusively establish undervaluation, leading to the rejection of the impugned order and show cause notice. The Tribunal allowed the appeals filed by the appellant with consequential relief as per law. Case-Laws Customs Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418119