TaxTMI 
TaxTMI 
2009 (3) TMI 730
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....S.K. Panda, Jt. CDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - All these applications arise in the appeals filed against common order dated 4-11-2008 passed by Commissioner, New Delhi. Since the common question is involved in all these appeals, the same were heard together and are disposed of by this common order. 2. The records prima facie disclose ....
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....cuments retrieved from the computer being for the year 2006 alone, the prices disclosed therein could not have been applied for the previous years and this aspect has not been considered by the Commissioner. It is also sought to be contended that the admission statement was retracted and therefore no value could have been attached to the alleged admission. It was further contended that whatever am....
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....ing the true value or the price thereof, which resulted in evasion of the duty. The factum of undervaluation not only reveals from the documents retrieved from the computer seized from the appellant but there is also an admission of the said fact by the appellant. Though, it was sought to be contended that the statement was retracted, neither there is any such finding in the impugned order nor any....
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....here is specific assertion in this regard, burden was heavier upon the importer to disprove the same, and mere failure in that regard to collect the documentary evidence in relation to correct valuation would not of the any significance. 8. In the circumstances, prima facie, we do not find any irregularity in the findings, and there is no justification for exercising the discretion in favo....