https://www.taxtmi.com/caselaws?id=471403 Addition for alleged undervaluation of imported paper cup machines under Section 69 could not be sustained after CESTAT set aside the customs valuation finding underlying it. No appeal was filed against the CESTAT order concerning the assessee, while the customs appeal involving comparable imports was non-maintainable. With no independent evidence of undervaluation beyond customs information that no longer supported the allegation, deletion of the Section 69 addition was upheld. en-us Mon, 07 Apr 2025 00:00:00 +0530 Tue, 01 Sep 2026 19:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471403 Addition for alleged undervaluation of imported paper cup machines under Section 69 could not be sustained after CESTAT set aside the customs valuation finding underlying it. No appeal was filed against the CESTAT order concerning the assessee, while the customs appeal involving comparable imports was non-maintainable. With no independent evidence of undervaluation beyond customs information that no longer supported the allegation, deletion of the Section 69 addition was upheld. Case-Laws Income Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471403