https://www.taxtmi.com/caselaws?id=116748 Rule 8(2) bars valuation of imported goods by reference to domestic market price in the country of exportation; on that basis, the enhancement was prima facie impermissible and the differential duty was not enforced at the pre-deposit stage. Penalty under Section 114A was prima facie unsustainable because the notice was issued under Section 124, not Section 28, so the statutory basis for that penalty was lacking. Penalty under Section 112(a) was also prima facie unsustainable for goods abandoned under Section 23, as abandoned imported goods were treated as not liable to confiscation. en-us Wed, 26 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 12:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116748 Rule 8(2) bars valuation of imported goods by reference to domestic market price in the country of exportation; on that basis, the enhancement was prima facie impermissible and the differential duty was not enforced at the pre-deposit stage. Penalty under Section 114A was prima facie unsustainable because the notice was issued under Section 124, not Section 28, so the statutory basis for that penalty was lacking. Penalty under Section 112(a) was also prima facie unsustainable for goods abandoned under Section 23, as abandoned imported goods were treated as not liable to confiscation. Case-Laws Customs Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116748