Declared transaction value for mixed lots of imported used...

Declared transaction value for mixed lots of imported used garments could not be rejected under the Customs Valuation Rules merely because it appeared lower than other imports; the Department had to prove reliable contemporaneous comparables, and in the absence of evidence on quality, condition, quantity, commercial level or extra consideration, the enhanced valuation was unsustainable. Import of second-hand clothing without the required licence remained a restriction violation, so confiscation was upheld under the import-policy provision but not for misdeclaration, as no false description, quantity or value was shown. In view of the absence of deliberate suppression or fraud, the redemption fine and penalty were reduced to proportionate levels.