Customs Tribunal Rejects Price Hike on Tuners Due to Lack of Evidence u/r 8 of Valuation Rules.

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....Valuation of imported goods - Tuners - It is for the department to prove that the invoice price is incorrect. When there is no evidence of contemporaneous imports at a higher price, the invoice price is liable to be accepted. - Enhancing the price by straightaway invoking Rule 8 of the Customs Valuation Rules when there was no evidence before them to do so. In these circumstances, CESTAT was justified in setting aside the order in original. - SC....