Declared value and undervaluation claims must rest on reliable evidence; unsupported enhancement, confiscation and penalty were reduced.

Undervaluation was established only for the Mobile Charging Connector and Memory Card Reader, because undisputed email correspondence with the foreign supplier showed a price mismatch; their declared value was sustained. For the remaining items, enhancement based on similar-import data was not justified because the revenue did not show that the data applied to the goods or that the invoice price was not the actual price paid. The declared value for Mobile Adopter, Mobile Zipper Cover Plastic and Mobile Batteries was therefore restored, the confiscation of those goods was set aside, and the redemption fine and penalty were reduced.

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Issues: Whether the declared value of the imported goods could be enhanced in respect of all items, and whether the consequential confiscation, redemption fine and penalty required modification.

Analysis: The email exchange between the importer and the foreign supplier, whose contents were not disputed, established undervaluation in respect of Mobile Charging Connector and Memory Card Reader. The declared value for those items was therefore not disturbed. For the remaining items, the revenue relied on data of similar imports without establishing that such data was applicable to the imported goods or that the invoice price was not the actual price paid. In the absence of rejection of the declared value on sustainable grounds, enhancement was not justified for Mobile Adopter, Mobile Zipper Cover Plastic and Mobile Batteries. Consequently, confiscation of those items could not survive, and the redemption fine and penalty required reduction.

Conclusion: The declared value was sustained for Mobile Charging Connector and Memory Card Reader, while the enhanced value was set aside for Mobile Adopter, Mobile Zipper Cover Plastic and Mobile Batteries. The confiscation of the latter goods was set aside and the redemption fine and penalty were reduced.

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