https://www.taxtmi.com/caselaws?id=83834 The Tribunal remanded the case concerning misdeclaration of imported goods for a detailed inquiry to determine value based on relevant evidence, emphasizing the need for contemporaneous evidence and adherence to Customs Valuation Rules. Failure to establish undervaluation with such evidence would result in accepting the declared price as the transaction value, disposing of the appeal accordingly. en-us Tue, 20 Sep 1994 00:00:00 +0530 Mon, 18 Jul 2011 12:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83834 The Tribunal remanded the case concerning misdeclaration of imported goods for a detailed inquiry to determine value based on relevant evidence, emphasizing the need for contemporaneous evidence and adherence to Customs Valuation Rules. Failure to establish undervaluation with such evidence would result in accepting the declared price as the transaction value, disposing of the appeal accordingly. Case-Laws Customs Tue, 20 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83834