https://www.taxtmi.com/caselaws?id=104613 Allegations of advance licence breach and customs undervaluation must be proved with cogent, comparable and disclosed evidence. Here, departmental chemical and SASMIRA reports supported the imported polyester knitted fabric description, and the claim that it fell outside the licence was based on conjecture; denial of the licence benefit and Notification No. 204/92-Cus. was therefore unsustainable. The declared value also could not be rejected because enhancement rested on a solitary non-comparable import and an undisclosed market enquiry, making Rule 8 valuation arbitrary. In the absence of proof of violation or undervaluation, confiscation, redemption fine and penalties could not stand. en-us Fri, 14 Sep 2001 00:00:00 +0530 Wed, 29 Feb 2012 17:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104613 Allegations of advance licence breach and customs undervaluation must be proved with cogent, comparable and disclosed evidence. Here, departmental chemical and SASMIRA reports supported the imported polyester knitted fabric description, and the claim that it fell outside the licence was based on conjecture; denial of the licence benefit and Notification No. 204/92-Cus. was therefore unsustainable. The declared value also could not be rejected because enhancement rested on a solitary non-comparable import and an undisclosed market enquiry, making Rule 8 valuation arbitrary. In the absence of proof of violation or undervaluation, confiscation, redemption fine and penalties could not stand. Case-Laws Customs Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104613