https://www.taxtmi.com/caselaws?id=170408 Declared transaction value in customs valuation must ordinarily be accepted unless it is first rejected on valid, recorded reasons; enhancement under the valuation rules without such a basis was unsustainable. Misdeclaration of imported goods must be established parcel-wise: two postal parcels were found correctly described, while one parcel was held to require fresh examination because the description did not match the test result. The 100 gms. parcel also needed clarification before any adverse finding could stand. The impugned order was set aside and the matters were remanded for fresh adjudication after hearing the importer. en-us Wed, 08 Dec 2010 00:00:00 +0530 Wed, 27 May 2015 11:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170408 Declared transaction value in customs valuation must ordinarily be accepted unless it is first rejected on valid, recorded reasons; enhancement under the valuation rules without such a basis was unsustainable. Misdeclaration of imported goods must be established parcel-wise: two postal parcels were found correctly described, while one parcel was held to require fresh examination because the description did not match the test result. The 100 gms. parcel also needed clarification before any adverse finding could stand. The impugned order was set aside and the matters were remanded for fresh adjudication after hearing the importer. Case-Laws Customs Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170408