Declared transaction value for mixed consignments of used...

Declared transaction value for mixed consignments of used garments cannot be rejected merely because it is lower than contemporaneous imports; the department must show reliable comparability in quality, condition, quantity and commercial level, and any additional consideration. On that basis, enhanced valuation was set aside and the declared value accepted. Second-hand garments remained restricted goods requiring a licence, so confiscation for prohibited import was sustained, but misdeclaration was not proved and confiscation on that ground failed. In the absence of deliberate suppression or fraudulent intent, redemption fine and penalty were moderated to reflect proportionality and the limited profit margin in such trade.