https://www.taxtmi.com/caselaws?id=108418 Declared transaction value of imported fabric was not displaced because the goods were mixed lots, not prime uniform goods, and the comparisons relied on for enhancement did not establish equivalence of character; the higher assessable value was therefore not sustained. For consignments under provisional assessment that were still under examination, confiscation and consequential penalty were not justified. Where one consignment had already cleared customs and excess cartons were found, misdeclaration remained relevant, but the basis for redemption fine and penalty was inadequate, so those monetary consequences required reconsideration on remand. en-us Fri, 24 Jan 2003 00:00:00 +0530 Sat, 31 Mar 2012 13:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108418 Declared transaction value of imported fabric was not displaced because the goods were mixed lots, not prime uniform goods, and the comparisons relied on for enhancement did not establish equivalence of character; the higher assessable value was therefore not sustained. For consignments under provisional assessment that were still under examination, confiscation and consequential penalty were not justified. Where one consignment had already cleared customs and excess cartons were found, misdeclaration remained relevant, but the basis for redemption fine and penalty was inadequate, so those monetary consequences required reconsideration on remand. Case-Laws Customs Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108418