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Customs value of imported goods-Determination-Mis-declaration-Provisional assessment--Transactional value of imported goods-Burden of proof-Scope-Held, that the appellant/importer had discharged his onus with regard to the declared transactional value of imported goods by providing a valid invoice and other allied documents and it was the duty of the respondent/Department to disprove the same with cogent reasons-Respondent/Department had failed to bring on record any evidence for rejecting and refusing the declared value of the impugned goods; and instead, had only relied upon import data of identical goods imported by other importers in the past-In order to negate the declared value of the consignment, the Department was under obligation to procure evidence to discard the value declared b...
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