https://www.taxtmi.com/caselaws?id=126149 Declared customs value of imported computer products and accessories could not be rejected merely on the basis of a price list and a floppy recovered from the importers' premises, because the recovered material was said to have been prepared for banking purposes and was not shown to be a legally applicable or reliable basis for valuation. In the absence of evidence displacing the invoice price and transaction value, the allegation of misdeclaration of value failed. The declared transaction value was accepted and the challenge to enhancement of value was rejected. en-us Wed, 08 Apr 2009 00:00:00 +0530 Wed, 20 Mar 2013 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126149 Declared customs value of imported computer products and accessories could not be rejected merely on the basis of a price list and a floppy recovered from the importers' premises, because the recovered material was said to have been prepared for banking purposes and was not shown to be a legally applicable or reliable basis for valuation. In the absence of evidence displacing the invoice price and transaction value, the allegation of misdeclaration of value failed. The declared transaction value was accepted and the challenge to enhancement of value was rejected. Case-Laws Customs Wed, 08 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126149