https://www.taxtmi.com/caselaws?id=91119 Export undervaluation must be assessed under the statutory valuation criteria in Section 14 of the Customs Act and supported by evidence establishing the correct export value and extent of any under-invoicing. Comparing export prices with domestic sale prices, without this analysis, does not justify confiscation or penalties. Sample supplies may affect the agreed export price, while the department bears the burden of proving undervaluation. The confiscation and penalty action was set aside and remanded for fresh adjudication on valuation, including whether under-invoicing occurred and its extent. en-us Tue, 16 Dec 1997 00:00:00 +0530 Thu, 13 Oct 2011 18:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91119 Export undervaluation must be assessed under the statutory valuation criteria in Section 14 of the Customs Act and supported by evidence establishing the correct export value and extent of any under-invoicing. Comparing export prices with domestic sale prices, without this analysis, does not justify confiscation or penalties. Sample supplies may affect the agreed export price, while the department bears the burden of proving undervaluation. The confiscation and penalty action was set aside and remanded for fresh adjudication on valuation, including whether under-invoicing occurred and its extent. Case-Laws Customs Tue, 16 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91119