https://www.taxtmi.com/caselaws?id=114169 Actual freight incurred on importation was treated as part of the assessable value where the freight paid exceeded the contractual figure and the higher amount was not shown to result from any supplier's mistake. On those facts, understatement of import value justified confiscation, and the redemption fine and penalty were upheld as proportionate to the contravention. The departmental challenge therefore succeeded, and the original adjudication order was restored. en-us Mon, 19 Apr 1999 00:00:00 +0530 Fri, 11 May 2012 17:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114169 Actual freight incurred on importation was treated as part of the assessable value where the freight paid exceeded the contractual figure and the higher amount was not shown to result from any supplier's mistake. On those facts, understatement of import value justified confiscation, and the redemption fine and penalty were upheld as proportionate to the contravention. The departmental challenge therefore succeeded, and the original adjudication order was restored. Case-Laws Customs Mon, 19 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114169