https://www.taxtmi.com/caselaws?id=268139 Contemporaneous import documents that consistently described the goods as rerollable steel scrap were accepted as reliable because their genuineness was not disputed and no technical evidence was produced to rebut them. On that basis, a port inspection alone could not displace the documentary record or justify reclassifying the goods as H beams. The use of Rule 5 of the Customs Valuation Rules, 2007 was also rejected because the alleged comparable goods were not shown to be truly similar, including a difference in country of origin. Redemption fine and personal penalty were therefore set aside. en-us Tue, 23 Jun 2015 00:00:00 +0530 Sat, 21 Nov 2015 01:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268139 Contemporaneous import documents that consistently described the goods as rerollable steel scrap were accepted as reliable because their genuineness was not disputed and no technical evidence was produced to rebut them. On that basis, a port inspection alone could not displace the documentary record or justify reclassifying the goods as H beams. The use of Rule 5 of the Customs Valuation Rules, 2007 was also rejected because the alleged comparable goods were not shown to be truly similar, including a difference in country of origin. Redemption fine and personal penalty were therefore set aside. Case-Laws Customs Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268139