https://www.taxtmi.com/caselaws?id=101855 Declared import value supported by the manufacturer's invoice cannot be rejected on the basis of unverified or anonymous material. An e-mail quotation with obscured sender and recipient details, together with a local price list and an unidentified invoice, was found inadequate because it could not be reliably verified and did not displace the declared transaction value. Local pricing evidence alone was also insufficient where the governing valuation rule required proper commercial evidence. On that basis, enhancement of value was held unsustainable, and the confiscation and penalty consequences could not be sustained against the importer. en-us Tue, 13 Nov 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101855 Declared import value supported by the manufacturer's invoice cannot be rejected on the basis of unverified or anonymous material. An e-mail quotation with obscured sender and recipient details, together with a local price list and an unidentified invoice, was found inadequate because it could not be reliably verified and did not displace the declared transaction value. Local pricing evidence alone was also insufficient where the governing valuation rule required proper commercial evidence. On that basis, enhancement of value was held unsustainable, and the confiscation and penalty consequences could not be sustained against the importer. Case-Laws Customs Tue, 13 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101855