Antecedents of an importers cannot be evidence for undervaluation of goods

Commissioner of Customs-Nhava Sheva-III Vs Granite India (CESTAT Mumbai)

Held that antecedents cannot be an evidence for the alleged undervaluation of the goods. At best antecedents may be a reason for creating a suspicion and be a reason for causing an enquiry or Investigation.

Facts-

On the basis of information received, that the respondents have undervalued the imported goods, the officers of SIIB (I) Nhava Sheva examined the containe

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