https://www.taxtmi.com/caselaws?id=85332 In imports of dry fruits where customs duty was specific rather than ad valorem, duty evasion was not in issue. CIF value is ordinarily not to be debited against licence value, and that approach is justified only where there is satisfactory evidence of additional consideration flow or other manipulation. As no such evidence was present, debiting the assessed value against the licence value was unsustainable. The consequential confiscation and redemption fine were also not justified and were set aside. en-us Wed, 01 May 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85332 In imports of dry fruits where customs duty was specific rather than ad valorem, duty evasion was not in issue. CIF value is ordinarily not to be debited against licence value, and that approach is justified only where there is satisfactory evidence of additional consideration flow or other manipulation. As no such evidence was present, debiting the assessed value against the licence value was unsustainable. The consequential confiscation and redemption fine were also not justified and were set aside. Case-Laws Customs Wed, 01 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85332