https://www.taxtmi.com/caselaws?id=54859 Customs undervaluation may be proved through seized documents and corroborated statements on a preponderance of probability, without requiring mathematical precision. On that basis, the documentary trail and recorded statements supported the finding that imports were routed through a front company with manipulated invoices, so the duty demand and penalties on the importer and principal functionaries were sustained. An objection that the show cause notice and proceedings against the director were vitiated by alleged improper or delayed service was rejected. Penalty on an employee was deleted because he acted under superiors' directions and there was no evidence of personal gain. en-us Tue, 27 Dec 2005 00:00:00 +0530 Thu, 28 Mar 2024 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54859 Customs undervaluation may be proved through seized documents and corroborated statements on a preponderance of probability, without requiring mathematical precision. On that basis, the documentary trail and recorded statements supported the finding that imports were routed through a front company with manipulated invoices, so the duty demand and penalties on the importer and principal functionaries were sustained. An objection that the show cause notice and proceedings against the director were vitiated by alleged improper or delayed service was rejected. Penalty on an employee was deleted because he acted under superiors' directions and there was no evidence of personal gain. Case-Laws Customs Tue, 27 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54859