https://www.taxtmi.com/caselaws?id=91146 Rejection of the declared transaction value for imported goods, and the resulting confiscation, value enhancement and penalty, could not be sustained without allowing the importer to produce original supporting documents and evidence. The value had been rejected on the basis of an earlier import of identical goods and an alleged misdeclaration, but the importer claimed the goods were sourced through a supplier at a discounted price and that the original invoice and correspondence were available. The impugned order was set aside and the matter remanded for fresh adjudication after granting an opportunity to file the relevant originals and be heard. en-us Wed, 11 Mar 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91146 Rejection of the declared transaction value for imported goods, and the resulting confiscation, value enhancement and penalty, could not be sustained without allowing the importer to produce original supporting documents and evidence. The value had been rejected on the basis of an earlier import of identical goods and an alleged misdeclaration, but the importer claimed the goods were sourced through a supplier at a discounted price and that the original invoice and correspondence were available. The impugned order was set aside and the matter remanded for fresh adjudication after granting an opportunity to file the relevant originals and be heard. Case-Laws Customs Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91146