https://www.taxtmi.com/caselaws?id=221937 Imported old and used garments classified under CTH 6309 were accepted as such, and that classification attained finality. The valuation dispute turned on whether the declared transaction value could be rejected and enhanced under the Customs Valuation Rules. The text states that Rule 12 permits rejection of declared value only on cogent material showing the invoice price is not genuine, and there was no finding of fake invoices, fabricated documents, or extra payment. Because the goods were accepted as old and used garments, valuation could not be reassessed on the contrary premise that they were new or differently described goods. The enhancement under Rule 9 was therefore unsustainable, and the importer's challenge succeeded. en-us Thu, 09 Aug 2012 00:00:00 +0530 Sat, 06 Apr 2013 22:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221937 Imported old and used garments classified under CTH 6309 were accepted as such, and that classification attained finality. The valuation dispute turned on whether the declared transaction value could be rejected and enhanced under the Customs Valuation Rules. The text states that Rule 12 permits rejection of declared value only on cogent material showing the invoice price is not genuine, and there was no finding of fake invoices, fabricated documents, or extra payment. Because the goods were accepted as old and used garments, valuation could not be reassessed on the contrary premise that they were new or differently described goods. The enhancement under Rule 9 was therefore unsustainable, and the importer's challenge succeeded. Case-Laws Customs Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221937