707. Tribunal need not accept evidence.

Where the appellant leads evidence, the tribunal is not obliged to accept it in its entirety and discharge an assessment1, but must not disregard it without reason2. It must exercise its own mind in a judicial manner3, and may act on circumstantial evidence4. The absence of cross-examination of witnesses called on behalf of the appellant by or on behalf of the officer of Revenue and Customs does not necessarily mean that the evidence tendered is accepted at its face value. The evidence must be considered and inferences and conclusions of fact may be drawn