https://www.taxtmi.com/caselaws?id=107627 A sender's description of a gift parcel as phones was not materially different from the goods found to be mobile phones, and the appellant had not made the declaration. The declared foreign value could not, by itself, be treated as conclusive for customs valuation in India; in the absence of any declaration or evidence from the appellant showing undervaluation, duty liability required fresh examination. Absolute confiscation and penalty were therefore set aside, and the matter was remanded for adjudication of duty liability before clearance of the goods. en-us Thu, 03 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 18:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107627 A sender's description of a gift parcel as phones was not materially different from the goods found to be mobile phones, and the appellant had not made the declaration. The declared foreign value could not, by itself, be treated as conclusive for customs valuation in India; in the absence of any declaration or evidence from the appellant showing undervaluation, duty liability required fresh examination. Absolute confiscation and penalty were therefore set aside, and the matter was remanded for adjudication of duty liability before clearance of the goods. Case-Laws Customs Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107627