Customs valuation requires disclosure of the grounds for...

Customs valuation requires disclosure of the grounds for doubting the truth or accuracy of the declared transaction value, followed by sequential application of the valuation rules. NIDB data or routinely adopted rates cannot support value enhancement unless the relevant Bills of Entry, declared values, and comparability of goods by country of origin, commercial level and quantity are established. Enhancement founded solely on undisclosed routine rates is unsustainable. For alleged misdeclaration, examination differences that may be commercially addressed under a supply agreement do not establish fraud, suppression or wilful misstatement without supporting evidence. In those circumstances, confiscation, redemption fine and penalties are not justified.