https://www.taxtmi.com/caselaws?id=125439 Misdeclaration of imported goods as dry garlic, when they were in fact fresh garlic and required import authorisation, justified confiscation under the Customs Act, and the confiscation was sustained. However, the declared transaction value could not be rejected or enhanced under the valuation provisions in the absence of evidence of contemporaneous imports of comparable goods. The finding under Section 111(m) was therefore set aside, and the valuation enhancement, related fine in lieu of confiscation, and penalty were reduced. The appeal was thus only partly allowed, with confiscation maintained but valuation relief granted to the importer. en-us Mon, 01 Jun 2009 00:00:00 +0530 Thu, 25 Oct 2012 11:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125439 Misdeclaration of imported goods as dry garlic, when they were in fact fresh garlic and required import authorisation, justified confiscation under the Customs Act, and the confiscation was sustained. However, the declared transaction value could not be rejected or enhanced under the valuation provisions in the absence of evidence of contemporaneous imports of comparable goods. The finding under Section 111(m) was therefore set aside, and the valuation enhancement, related fine in lieu of confiscation, and penalty were reduced. The appeal was thus only partly allowed, with confiscation maintained but valuation relief granted to the importer. Case-Laws Customs Mon, 01 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125439