https://www.taxtmi.com/caselaws?id=438445 In customs adjudication, an importer raising a plea of wrong supply must first prove it with credible evidence, and unsupported correspondence does not shift the burden to the Revenue. The finding of violation of natural justice was also untenable because the importer had waived show cause notice and participated in the personal hearing, with no specific plea or material supporting that ground. The appellate order treating unproven e-mails as sufficient was unsustainable and was set aside. en-us Wed, 31 May 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438445 In customs adjudication, an importer raising a plea of wrong supply must first prove it with credible evidence, and unsupported correspondence does not shift the burden to the Revenue. The finding of violation of natural justice was also untenable because the importer had waived show cause notice and participated in the personal hearing, with no specific plea or material supporting that ground. The appellate order treating unproven e-mails as sufficient was unsustainable and was set aside. Case-Laws Customs Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438445