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Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-declaration.
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Failure to apply the prescribed sequential test under the Customs Valuation Rules (transaction value under Rule 3 then Rules 4-9) led to an unlawful re-determination of assessable value based on a single contemporaneous import; the decision ignored numerous identical imports by the importer and omitted commercial-level and quantity comparability adjustments, rendering the Rule 5 re-determination invalid. Separately, confiscation, redemption fine and penalty were quashed for lack of evidential proof of mis-declaration or any flow-back of consideration, where trade documents showed CIP terms and examining officers had not found mis-declaration at appraisal.
Failure to apply the prescribed sequential test under the Customs Valuation Rules (transaction value under Rule 3 then Rules 4-9) led to an unlawful re-determination of assessable value based on a single contemporaneous import; the decision ignored numerous identical imports by the importer and omitted commercial-level and quantity comparability adjustments, rendering the Rule 5 re-determination invalid. Separately, confiscation, redemption fine and penalty were quashed for lack of evidential proof of mis-declaration or any flow-back of consideration, where trade documents showed CIP terms and examining officers had not found mis-declaration at appraisal.
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