https://www.taxtmi.com/highlights?id=64940 Undervaluation of goods - Import of segment and saw blank - The findings of the commissioner are correct. Antecedents cannot be an evidence for the alleged undervaluation of the goods. At best antecedents may be a reason for creating a suspicion and be a reason for causing an enquiry or Investigation. Mere propensity of the respondent is not enough proof of undervaluation - the antecedents of an importer or their propensity to violations cannot be in itself an evidence prove a contravention in a completely different proceedings. - AT en-us Wed, 03 Aug 2022 14:36:55 +0530 Wed, 03 Aug 2022 14:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64940 Undervaluation of goods - Import of segment and saw blank - The findings of the commissioner are correct. Antecedents cannot be an evidence for the alleged undervaluation of the goods. At best antecedents may be a reason for creating a suspicion and be a reason for causing an enquiry or Investigation. Mere propensity of the respondent is not enough proof of undervaluation - the antecedents of an importer or their propensity to violations cannot be in itself an evidence prove a contravention in a completely different proceedings. - AT Highlights Customs Wed, 03 Aug 2022 14:36:55 +0530 https://www.taxtmi.com/highlights?id=64940