https://www.taxtmi.com/caselaws?id=96045 Imported carboxylic acid could not have its declared transaction value rejected and enhanced on the basis of allegedly similar German-origin goods because the department failed to prove that the imported goods were not of Chinese origin and did not establish proper comparability in origin and characteristics. The reliance on prior use of drums in China was insufficient to displace the declared value. Once enhancement failed, confiscation could not stand, and penalties on the importer and customs house agent also failed for want of affirmative evidence of conscious participation or abetment in misdeclaration. en-us Fri, 17 Nov 2000 00:00:00 +0530 Fri, 16 Dec 2011 17:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96045 Imported carboxylic acid could not have its declared transaction value rejected and enhanced on the basis of allegedly similar German-origin goods because the department failed to prove that the imported goods were not of Chinese origin and did not establish proper comparability in origin and characteristics. The reliance on prior use of drums in China was insufficient to displace the declared value. Once enhancement failed, confiscation could not stand, and penalties on the importer and customs house agent also failed for want of affirmative evidence of conscious participation or abetment in misdeclaration. Case-Laws Customs Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96045