https://www.taxtmi.com/caselaws?id=775916 The CESTAT AHMEDABAD allowed the appeal against allegations of undervaluation of imported PVC flex sheets. The department's reliance on evidence from other importers and a limited sample test report was held inadmissible, as the supplier and goods were not identical. The department's valuation based on assumed GSM rates was unsupported by concrete data. A letter initially incriminating the appellant was retracted and deemed obtained under duress. Consequently, the department failed to establish undervaluation, and the extended period of limitation was not upheld. The appeal was allowed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775916 The CESTAT AHMEDABAD allowed the appeal against allegations of undervaluation of imported PVC flex sheets. The department's reliance on evidence from other importers and a limited sample test report was held inadmissible, as the supplier and goods were not identical. The department's valuation based on assumed GSM rates was unsupported by concrete data. A letter initially incriminating the appellant was retracted and deemed obtained under duress. Consequently, the department failed to establish undervaluation, and the extended period of limitation was not upheld. The appeal was allowed. Case-Laws Customs Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775916