https://www.taxtmi.com/circulars?id=958 Where an importer declares a higher value but investigation or expert advice leads the adjudicating authority to lower the value below the threshold, adjudication remains with the Commissioner of Customs because the lowering is effected when the final order is passed after satisfaction of the adjudicating authority. Jurisdiction is therefore determined by the value as finally adjudicated, not merely by the initial declared value. en-us Mon, 31 Mar 1997 00:00:00 +0530 Wed, 30 Jul 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=958 Where an importer declares a higher value but investigation or expert advice leads the adjudicating authority to lower the value below the threshold, adjudication remains with the Commissioner of Customs because the lowering is effected when the final order is passed after satisfaction of the adjudicating authority. Jurisdiction is therefore determined by the value as finally adjudicated, not merely by the initial declared value. Circulars Customs Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=958