https://www.taxtmi.com/caselaws?id=242801 Imported goods declared in line with the packing list and supported by the evidence could not be confiscated for misdeclaration where only 10% of the consignment was found secondary or defective. The record also did not support upward enhancement of assessable value, so that enhancement was set aside. However, because the defective 10% did not qualify for the notified concession, duty had to be freshly determined only for that limited portion after giving the importer an opportunity of hearing. The order was therefore interfered with to that extent, with limited remand on duty valuation for the non-prime goods. en-us Tue, 18 Jun 2013 00:00:00 +0530 Tue, 21 Jan 2014 06:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242801 Imported goods declared in line with the packing list and supported by the evidence could not be confiscated for misdeclaration where only 10% of the consignment was found secondary or defective. The record also did not support upward enhancement of assessable value, so that enhancement was set aside. However, because the defective 10% did not qualify for the notified concession, duty had to be freshly determined only for that limited portion after giving the importer an opportunity of hearing. The order was therefore interfered with to that extent, with limited remand on duty valuation for the non-prime goods. Case-Laws Customs Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242801