https://www.taxtmi.com/caselaws?id=82707 Customs valuation may take actual freight into account only when the importer proves a genuine discounted freight arrangement with cogent evidence. A bill of lading carries evidentiary weight, and belated correspondence or quotations cannot ordinarily be admitted in appeal to fill gaps in the original proof. On the facts, the importer failed to establish that the freight shown in the bill of lading was not the true freight payable, so the assessable value based on that freight was upheld. The redemption fine, however, was reduced on a more lenient view of the circumstances. en-us Fri, 17 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82707 Customs valuation may take actual freight into account only when the importer proves a genuine discounted freight arrangement with cogent evidence. A bill of lading carries evidentiary weight, and belated correspondence or quotations cannot ordinarily be admitted in appeal to fill gaps in the original proof. On the facts, the importer failed to establish that the freight shown in the bill of lading was not the true freight payable, so the assessable value based on that freight was upheld. The redemption fine, however, was reduced on a more lenient view of the circumstances. Case-Laws Customs Fri, 17 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82707