Undervaluation Case Dismissed: Lack of Evidence on Import Records and Disputed Document Existence. Demand Set Aside.

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....Undervaluation of imported goods - The existence of the emails/ documents at the time of import is very much doubtful. It is pertinent to note that it is not the case of the department that such evidences were recovered in course of search. The records indicate that the same are produced by the appellants. - Department has not relied upon any other important documentary evidences or any contemporaneous import - Demand set aside.....