Voluntary payment of differential duty doesn’t confirm acceptance of undervaluation

River Side Impex Vs Commissioner (CESTAT Delhi) CESTAT Delhi held that mere acceptance of the re­assessed value and payment thereof will not be sufficient to confirm the allegations of undervaluation. Burden on the department to prove mis-declaration and undervaluation not discharged. Hence, differential duty demand set aside. Facts- The appellant imported goods called Brass Ceramic Cartridge (L) size 1/2” Parts for use in Sanitary ware. However, the goods covered under the said Bill of Entry were got examined and the container was also weighed. The net weight was found as 21120 kg., howeve...