https://www.taxtmi.com/caselaws?id=99202 The invoice value of imported goods cannot be rejected or enhanced unless customs produce reliable evidence of undervaluation from genuine contemporaneous imports of comparable goods. Here, the comparison document concerned laces rather than ribbons, so its probative value was doubtful and insufficient to support enhancement. In the absence of credible evidence displacing the declared invoice value, the basis for enhancement was not established and the consequential orders of confiscation, redemption fine and penalty could not stand. en-us Mon, 11 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99202 The invoice value of imported goods cannot be rejected or enhanced unless customs produce reliable evidence of undervaluation from genuine contemporaneous imports of comparable goods. Here, the comparison document concerned laces rather than ribbons, so its probative value was doubtful and insufficient to support enhancement. In the absence of credible evidence displacing the declared invoice value, the basis for enhancement was not established and the consequential orders of confiscation, redemption fine and penalty could not stand. Case-Laws Customs Mon, 11 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99202