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<h1>Customs valuation may be redetermined where declared value raises reasonable doubt about truth and accuracy</h1> Reasonable doubt about the truth and accuracy of the declared transaction value justified rejection of that value under Rule 12 of the Customs Valuation ... Rejection of the declared value under Rule 12 of the Customs Valuation - Redetermination of the imported goods - reasonable doubt about the truth and accuracy of the transaction value. - HELD THAT:- The civil appeal was dismissed as the duty involved was a small amount, and the question of law was kept open for consideration in an appropriate case. Outcome: Civil Appeal dismissed.