https://www.taxtmi.com/caselaws?id=92916 Declared import value could not be displaced by unsigned internet price listings or unsubstantiated baggage prices, because the source, reliability and basis of those materials were not established and they did not show whether the figures were retail or wholesale. A computer printout unsupported by proper authentication was not treated as dependable evidence for valuation under Section 138C of the Customs Act. The importer's certified manufacturer's price list was not discredited, and in the absence of credible comparable import evidence the transaction value remained valid. Confiscation and penalty for alleged undervaluation were therefore not sustainable, and the appeal succeeded. en-us Thu, 28 Jan 1999 00:00:00 +0530 Mon, 07 Nov 2011 10:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92916 Declared import value could not be displaced by unsigned internet price listings or unsubstantiated baggage prices, because the source, reliability and basis of those materials were not established and they did not show whether the figures were retail or wholesale. A computer printout unsupported by proper authentication was not treated as dependable evidence for valuation under Section 138C of the Customs Act. The importer's certified manufacturer's price list was not discredited, and in the absence of credible comparable import evidence the transaction value remained valid. Confiscation and penalty for alleged undervaluation were therefore not sustainable, and the appeal succeeded. Case-Laws Customs Thu, 28 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92916