https://www.taxtmi.com/caselaws?id=109195 Shipping expenses separately shown in invoices could not be enhanced in the absence of evidence of suppression, so the valuation adjustment was set aside. Confiscation of the imported machines was upheld because the goods were more than ten years old and not legally permissible for import, but the redemption fine and penalty were reduced as excessive in the circumstances. The matter thus resulted in partial relief on valuation, while the confiscation remained in force with moderated monetary consequences. en-us Tue, 29 Oct 2002 00:00:00 +0530 Fri, 06 Apr 2012 14:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109195 Shipping expenses separately shown in invoices could not be enhanced in the absence of evidence of suppression, so the valuation adjustment was set aside. Confiscation of the imported machines was upheld because the goods were more than ten years old and not legally permissible for import, but the redemption fine and penalty were reduced as excessive in the circumstances. The matter thus resulted in partial relief on valuation, while the confiscation remained in force with moderated monetary consequences. Case-Laws Customs Tue, 29 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109195