https://www.taxtmi.com/caselaws?id=51762 The Tribunal set aside the impugned order and allowed the appeal, emphasizing the importance of contemporaneous evidence for valuation and the inadmissibility of unsigned documents as evidence for under-valuation charges. The imposition of a penalty was deemed impermissible due to the lack of evidence of mens rea or extra remittance, and the failure to quantify the duty by the adjudicating authority. en-us Fri, 01 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51762 The Tribunal set aside the impugned order and allowed the appeal, emphasizing the importance of contemporaneous evidence for valuation and the inadmissibility of unsigned documents as evidence for under-valuation charges. The imposition of a penalty was deemed impermissible due to the lack of evidence of mens rea or extra remittance, and the failure to quantify the duty by the adjudicating authority. Case-Laws Customs Fri, 01 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51762