https://www.taxtmi.com/caselaws?id=119389 Import of watch parts on an actual user basis requires genuine compliance with that condition; where verification shows no manufacturing facility at the stated address, the supporting SSI certificate is bogus, and the goods are found with another person for sale, the goods may be treated as prohibited and confiscable. Enhanced valuation is sustainable where re-determination is supported by enquiry with the manufacturer and contemporaneous imports of similar goods, and the importer produces no contrary evidence. On these facts, confiscation, valuation enhancement, and penalties were upheld. en-us Mon, 16 Jan 2006 00:00:00 +0530 Tue, 10 Jul 2012 17:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119389 Import of watch parts on an actual user basis requires genuine compliance with that condition; where verification shows no manufacturing facility at the stated address, the supporting SSI certificate is bogus, and the goods are found with another person for sale, the goods may be treated as prohibited and confiscable. Enhanced valuation is sustainable where re-determination is supported by enquiry with the manufacturer and contemporaneous imports of similar goods, and the importer produces no contrary evidence. On these facts, confiscation, valuation enhancement, and penalties were upheld. Case-Laws Customs Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119389