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

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