https://www.taxtmi.com/caselaws?id=1537 Imported consignments were examined for classification as Ajwain seeds or Lovage, with the analysis noting that the goods had been treated consistently as the same commodity in earlier and connected matters; on that basis, the preferential SAARC treatment and licence-free clearance attached to the accepted trade identity. The discussion also states that the declared transaction value could not be rejected without reliable evidence, and an unverified market enquiry was insufficient to justify enhancement. As the classification and valuation objections failed, the consequential confiscation, redemption fine and penalty were also treated as unsustainable. en-us Thu, 05 Apr 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1537 Imported consignments were examined for classification as Ajwain seeds or Lovage, with the analysis noting that the goods had been treated consistently as the same commodity in earlier and connected matters; on that basis, the preferential SAARC treatment and licence-free clearance attached to the accepted trade identity. The discussion also states that the declared transaction value could not be rejected without reliable evidence, and an unverified market enquiry was insufficient to justify enhancement. As the classification and valuation objections failed, the consequential confiscation, redemption fine and penalty were also treated as unsustainable. Case-Laws Customs Thu, 05 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1537