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Issues: Whether the declared transaction value of the imported betel-nuts could be rejected and enhanced on the basis of alleged contemporaneous imports, and whether the resulting demand, confiscation and penalty could be sustained.
Analysis: The imports were from Indonesia during January and February 2000. The department relied on imports by other parties to reject the invoice value and to apply Rule 5 of the Customs Valuation Rules, 1988, but those imports were not truly comparable: one was from a different country of origin and at a different time, and the other involved a much smaller quantity. The earlier contemporaneous instances, by themselves, were insufficient to displace the declared value. The record also did not show clandestine remittance of extra consideration or mutuality of interest, and the department failed to discharge the burden of proving misdeclaration or undervaluation.
Conclusion: The transaction value could not be rejected, and the enhancement of value, differential duty demand, confiscation, redemption fine and penalty were unsustainable.
Ratio Decidendi: Declared transaction value under customs valuation law cannot be discarded unless the department proves, with reliable and comparable evidence, that the value is not bona fide or is understated; stray or non-comparable imports do not justify rejection of the invoice value.
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