https://www.taxtmi.com/caselaws?id=342488 Imported goods that can be conclusively matched with supplier export documents obtained from foreign customs authorities may justify rejection of the declared transaction value when the importer cannot substantiate that value with supporting evidence. Here, the bills of entry were correlated with the foreign export records by bill of lading number, container number, supplier name, quantity and description, and the authenticity of those records was not disputed. As the importer failed to produce material evidence after the valuation query, the re-determination of assessable value on the basis of those documents was upheld. en-us Wed, 03 May 2017 00:00:00 +0530 Fri, 05 May 2017 08:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342488 Imported goods that can be conclusively matched with supplier export documents obtained from foreign customs authorities may justify rejection of the declared transaction value when the importer cannot substantiate that value with supporting evidence. Here, the bills of entry were correlated with the foreign export records by bill of lading number, container number, supplier name, quantity and description, and the authenticity of those records was not disputed. As the importer failed to produce material evidence after the valuation query, the re-determination of assessable value on the basis of those documents was upheld. Case-Laws Customs Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342488