Search Results for Tag : Undervaluation

Judgments

Undervaluation has to be proved; if charge of undervaluation cannot be supported either by evidence or information about comparable imports, benefit of doubt must go to importer(10.12.2018)

The issue raised in present appeals pertains to the transaction value/assessable value in respect of imported Aluminum Scrap, which was imported by th.....

Tags : Invoice price, Undervaluation, Proof

News

Chhattisgarh HC: Undervaluation of Goods in Invoice is No Ground for Detention of Goods(23.03.2020)

Chhattisgarh High Court has held that undervaluation of goods in the invoice cannot be the ground for the detention of goods under Section 129 of the .....

Tags : Chhattisgarh High Court, Undervaluation of Goods

SC: Burden of Proof on the Customs Department to Establish Undervaluation(10.10.2023)

Supreme Court has held that if the Customs department wants to allege under valuation, it must make detailed inquiries, collect material and also adeq.....

Tags : Supreme Court, Undervaluation, Customs Department