Valuation Dispute: Imported Goods' Value Challenged Using Unverified Zuaba Data, Insufficient Evidence Provided.

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....Valuation of imported goods - enhancement of value - Data taken from the Zuaba Portal and authenticity of the same is not known - Since the data of Zuaba is not authentic, there is no any other evidence to doubt the value declared by the appellant. The department has not discharged the burden in rejecting the declared value. - AT....