Differential Duty on Imports Overturned Due to Lack of Evidence; Penalty on Appellant Also Unsustainable.

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....Valuation of imported goods - branded goods or not - There is no evidence available on record to reject the transaction value declared by them and hence the differential duty arrived at by the adjudicating authority based on the value available on contemporaneous import of similar goods is not sustainable. Since the demand is not sustainable, the penalty imposed on the Appellant on this count is not sustainable. - AT....