https://www.taxtmi.com/caselaws?id=85257 Imported goods could not be revalued solely on the basis of unauthenticated photocopies of a foreign supplier's export declaration, because the documents lacked customs authentication and were not supported by independent contemporaneous evidence of identical imports. Without reliable proof to displace the declared transaction value, the enhancement of assessable value was unsustainable. Confiscation and penalties founded on that enhancement also could not stand, and reassessment was required on proper evidentiary material excluding the disputed export declarations. en-us Thu, 16 Mar 1995 00:00:00 +0530 Wed, 03 Aug 2011 17:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85257 Imported goods could not be revalued solely on the basis of unauthenticated photocopies of a foreign supplier's export declaration, because the documents lacked customs authentication and were not supported by independent contemporaneous evidence of identical imports. Without reliable proof to displace the declared transaction value, the enhancement of assessable value was unsustainable. Confiscation and penalties founded on that enhancement also could not stand, and reassessment was required on proper evidentiary material excluding the disputed export declarations. Case-Laws Customs Thu, 16 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85257