2013 (8) TMI 656

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....s per facts on record, the appellant filed Bill of Entry dated 09.10.2006 for clearance of 'Opal Ware' declaring the value of same as US $ 31549.92. The matter was taken up for examination by DRI as regards the value of the imported goods. On investigation, a parallel invoice was obtained from E-mail account of the appellant indicating the value of goods as US $ 37494.77. 2. Statement of Shri. ....

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....lied upon the E-mail invoice, which evidence cannot held to be reliable evidence. Ld. Advocate submits that there being no other evidence on record, indicating any undervaluation, the sole reliance is on the E-mail invoice is not justified as held by the Tribunal in the case of Forbes Patvolk 2004 (169) E.L.T. (Tri. Chennai). However, we note that the impugned orders have not solely referred to th....