https://www.taxtmi.com/caselaws?id=54350 Enhancement of assessable value for customs purposes could not be sustained where the department relied mainly on retracted statements that were neither shown to be voluntary nor independently corroborated, and on an unsigned U.S. Customs report based on a withheld spreadsheet. The Tribunal held that the report was unreliable because it contained ambiguity, incomplete data and internal contradictions, and that non-supply of the underlying spreadsheet breached natural justice. As the department failed to prove undervaluation with cogent, tangible evidence, the duty demand, interest, confiscation-related findings and penalties were set aside. en-us Fri, 01 Jul 2005 00:00:00 +0530 Tue, 19 Oct 2010 15:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54350 Enhancement of assessable value for customs purposes could not be sustained where the department relied mainly on retracted statements that were neither shown to be voluntary nor independently corroborated, and on an unsigned U.S. Customs report based on a withheld spreadsheet. The Tribunal held that the report was unreliable because it contained ambiguity, incomplete data and internal contradictions, and that non-supply of the underlying spreadsheet breached natural justice. As the department failed to prove undervaluation with cogent, tangible evidence, the duty demand, interest, confiscation-related findings and penalties were set aside. Case-Laws Customs Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54350