https://www.taxtmi.com/caselaws?id=80784 Imported consignments may be examined item-wise where inspection covers only part of the goods; limited inspection can support a finding that some items are finished products outside Open General Licence while others remain raw materials or components, and unexamined cartons may require fresh examination. Omission of a filed invoice from the Bill of Entry can amount to material misdeclaration where the declaration is incomplete on the face of the record, supporting confiscation of the covered goods. Where seized documents, related-party circumstances, and coordinated pricing show that the declared invoice value is unreliable, customs valuation may proceed under the residual valuation rule. Redemption fine and penalty must still be proportionate to the gravity of the offence. en-us Mon, 12 Feb 1990 00:00:00 +0530 Mon, 20 Jun 2011 13:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80784 Imported consignments may be examined item-wise where inspection covers only part of the goods; limited inspection can support a finding that some items are finished products outside Open General Licence while others remain raw materials or components, and unexamined cartons may require fresh examination. Omission of a filed invoice from the Bill of Entry can amount to material misdeclaration where the declaration is incomplete on the face of the record, supporting confiscation of the covered goods. Where seized documents, related-party circumstances, and coordinated pricing show that the declared invoice value is unreliable, customs valuation may proceed under the residual valuation rule. Redemption fine and penalty must still be proportionate to the gravity of the offence. Case-Laws Customs Mon, 12 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80784