https://www.taxtmi.com/caselaws?id=343986 An unrebutted technical test report may establish misdeclaration of imported goods where the test result and surrounding records contradict the declared description. Once misdeclaration is proved, the importer cannot successfully dispute the consequential valuation adopted for adjudication, and the duty liability based on that valuation stands sustained. On that footing, redemption fine and penalty will also ordinarily be maintained unless shown to be excessive or unreasonable. The stated ratio is that proof of misdeclaration can sustain the valuation, fine, and penalty consequences that follow from it. en-us Fri, 24 Mar 2017 00:00:00 +0530 Tue, 06 Jun 2017 07:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343986 An unrebutted technical test report may establish misdeclaration of imported goods where the test result and surrounding records contradict the declared description. Once misdeclaration is proved, the importer cannot successfully dispute the consequential valuation adopted for adjudication, and the duty liability based on that valuation stands sustained. On that footing, redemption fine and penalty will also ordinarily be maintained unless shown to be excessive or unreasonable. The stated ratio is that proof of misdeclaration can sustain the valuation, fine, and penalty consequences that follow from it. Case-Laws Customs Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343986