https://www.taxtmi.com/caselaws?id=3907 Misdeclaration of imported quantity was not established where the declared net weight exceeded the quantity found on examination and no material showed intent to evade duty; confiscation and related penalty therefore could not be sustained. Upon rejection of declared value, assessable value must be determined through sequential application of the Customs Valuation Rules using relevant record material. Enhancement based solely on an external letter without the prescribed statutory process was arbitrary and unsustainable. The challenged order failed on both confiscation and valuation, and the appeal succeeded in full. en-us Wed, 02 Jan 2008 00:00:00 +0530 Fri, 09 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3907 Misdeclaration of imported quantity was not established where the declared net weight exceeded the quantity found on examination and no material showed intent to evade duty; confiscation and related penalty therefore could not be sustained. Upon rejection of declared value, assessable value must be determined through sequential application of the Customs Valuation Rules using relevant record material. Enhancement based solely on an external letter without the prescribed statutory process was arbitrary and unsustainable. The challenged order failed on both confiscation and valuation, and the appeal succeeded in full. Case-Laws Customs Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3907