https://www.taxtmi.com/caselaws?id=113035 An importer who expressly accepted enhancement of declared value before the adjudicating authority cannot later reopen the valuation dispute in appeal, and the higher value was maintained. Confiscation based on admitted contravention of the Prevention of Food Adulteration Rules was sustained under the Customs Act provision applicable to prohibited goods, but misdeclaration of value alone was held insufficient to support confiscation under the separate misdeclaration clause. The corresponding redemption fine and penalty were reduced, while the valuation enhancement and confiscation for breach of import conditions were upheld. en-us Tue, 01 Jun 2004 00:00:00 +0530 Thu, 03 May 2012 14:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113035 An importer who expressly accepted enhancement of declared value before the adjudicating authority cannot later reopen the valuation dispute in appeal, and the higher value was maintained. Confiscation based on admitted contravention of the Prevention of Food Adulteration Rules was sustained under the Customs Act provision applicable to prohibited goods, but misdeclaration of value alone was held insufficient to support confiscation under the separate misdeclaration clause. The corresponding redemption fine and penalty were reduced, while the valuation enhancement and confiscation for breach of import conditions were upheld. Case-Laws Customs Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113035