https://www.taxtmi.com/caselaws?id=115631 Additional evidence collected after customs adjudication and without the importer's knowledge cannot ordinarily support a Revenue appeal seeking enhanced valuation. Valuation must be tested on the record before the adjudicating authority, and later-acquired material cannot repeatedly reopen an already determined assessable value. Further enhancement of redemption fine and penalty was also refused because the import was personal rather than commercial, the existing fine was not shown inadequate, and subsequent information could not justify higher penal consequences. The original valuation-related confiscation consequences, redemption fine, and penalty remained undisturbed. en-us Fri, 27 May 2005 00:00:00 +0530 Thu, 31 May 2012 15:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115631 Additional evidence collected after customs adjudication and without the importer's knowledge cannot ordinarily support a Revenue appeal seeking enhanced valuation. Valuation must be tested on the record before the adjudicating authority, and later-acquired material cannot repeatedly reopen an already determined assessable value. Further enhancement of redemption fine and penalty was also refused because the import was personal rather than commercial, the existing fine was not shown inadequate, and subsequent information could not justify higher penal consequences. The original valuation-related confiscation consequences, redemption fine, and penalty remained undisturbed. Case-Laws Customs Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115631