Supreme Court Awards Rs. 6 Lakh to Man Acquitted After 6 Years, Faults UP Police Probe  ||  Supreme Court: High Courts Can Restore Power on 50% Deposit in Arbitrary Theft Assessments  ||  Supreme Court: Cooperative Society Cannot Deny RTI Records as Personal if Registrar Can Access Them  ||  SC: CoC Cannot Withdraw Approved Resolution Plan Over Improved Corporate Debtor Finances  ||  Delhi High Court: 24-Week Limit Alone Cannot Restrict Medical Termination of Pregnancy  ||  Allahabad High Court Rejects Challenge to 18% GST on Online Legal Database Services  ||  Madras High Court: FIR Registration Does Not Decide Guilt; Prior Hearing of Accused Not Required  ||  Kerala High Court Orders Speedy Prosecution Sanction Process in Sabarimala Gold Theft Case  ||  Allahabad HC: Missing RT-PCR Report Cannot Bar COVID-19 Compensation if Records Confirm Infection  ||  MP High Court Directs Indore Police to Deploy Volunteers for Reporting Noise Pollution Violations    

SC: Burden of Proof on the Customs Department to Establish Undervaluation - (10 Oct 2023)

CUSTOMS

Supreme Court has held that if the Customs department wants to allege under valuation, it must make detailed inquiries, collect material and also adequate evidence, and in cases where the department fails to do so, the benefit of doubt must go to the importer.

Tags : SUPREME COURT   UNDERVALUATION   CUSTOMS DEPARTMENT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved