https://www.taxtmi.com/caselaws?id=211928 Commercial baggage imports brought in commercial quantity without supporting import documents may be treated as non-bona fide and denied free allowance; ignorance of customs law does not alter that result. Where no invoice, identifiable seller, or reliable valuation basis is produced, valuation under the residual method is appropriate, and a request for market enquiry or valuation under Rule 4(3) may be rejected. Once the import is found contrary to customs and trade restrictions and the valuation is upheld, confiscation may follow, with redemption fine and personal penalty sustained if not shown to be excessive. The revision failed, subject only to a minor appellate modification. en-us Fri, 15 Jan 2010 00:00:00 +0530 Mon, 09 Apr 2012 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211928 Commercial baggage imports brought in commercial quantity without supporting import documents may be treated as non-bona fide and denied free allowance; ignorance of customs law does not alter that result. Where no invoice, identifiable seller, or reliable valuation basis is produced, valuation under the residual method is appropriate, and a request for market enquiry or valuation under Rule 4(3) may be rejected. Once the import is found contrary to customs and trade restrictions and the valuation is upheld, confiscation may follow, with redemption fine and personal penalty sustained if not shown to be excessive. The revision failed, subject only to a minor appellate modification. Case-Laws Customs Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211928