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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Imported Aniseeds Value Appeal Dismissed, Authorities Uphold Fines</h1> The appeal challenging an order enhancing the value of imported Aniseeds was dismissed. The authorities relied on invoices and related import documents to ... Undervaluation The appeal involved an order enhancing the value of imported Aniseeds from Hongkong, imposing fines and penalties. The appellant argued that the imported goods were of broken quality, declaring lower values. The authorities based value enhancement on invoices and documents from related imports, concluding the goods were of similar quality. The appellant's argument of a 4-month gap between transactions was dismissed, and the appeal was ultimately dismissed.

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