Adjudicating Authority Needs Evidence to Prove Under-Valuation Claims in Import Transactions.

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....Under-valuation - if the adjudicating authority has to come to such a conclusion, there has to be a findings that the appellant importer had paid additional amount to the exporters in some way or other with proper evidence. In the absence of any evidence it is not possible to accept the statement that the transaction value and the declared value were not actual transaction value - AT....