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
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