https://www.taxtmi.com/caselaws?id=114648 Customs valuation of used photocopier machines could not be enhanced on the basis of an undisclosed DRI report, because comparable imports had not been shown to be truly comparable on origin, model, condition, use, or depreciation. In the absence of reliable evidence or independent expert examination, the declared value could not be rejected merely on the investigation material. On the importability issue, the text records that the position on second-hand photocopier machines was unsettled and the importers claimed bona fide belief; benefit of doubt was therefore extended. As confiscation under section 111 was not sustainable, the consequential redemption fine and penalty also could not survive. en-us Mon, 25 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 16:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114648 Customs valuation of used photocopier machines could not be enhanced on the basis of an undisclosed DRI report, because comparable imports had not been shown to be truly comparable on origin, model, condition, use, or depreciation. In the absence of reliable evidence or independent expert examination, the declared value could not be rejected merely on the investigation material. On the importability issue, the text records that the position on second-hand photocopier machines was unsettled and the importers claimed bona fide belief; benefit of doubt was therefore extended. As confiscation under section 111 was not sustainable, the consequential redemption fine and penalty also could not survive. Case-Laws Customs Mon, 25 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114648