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of <h1>Supreme Court Upholds CESTAT Ruling: Dismisses Customs Penalties Due to Unreliable Evidence in Importer Under-Invoicing Case.</h1> The Supreme Court case addressed the legality of value enhancement and penalties imposed by the Commissioner of Customs on an importer accused of under-invoicing goods. The Customs Department alleged the importer evaded duties by declaring lower prices. The importer contested the charges, claiming coerced statements and rectified export declarations. The Court upheld the CESTAT's decision to dismiss the enhancements and penalties, citing unreliable evidence like unattested photocopies and retracted statements under duress. The ruling emphasized the need for voluntary and corroborated evidence in customs valuation disputes and reinforced the role of CESTAT in ensuring procedural fairness.
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