https://www.taxtmi.com/caselaws?id=351906 Payment of duty to secure clearance of imported goods did not waive the importer's right to contest the enhanced valuation in appeal. The challenge was maintainable because clearance to avoid delay or demurrage is not abandonment of objection. The declared transaction value also could not be rejected merely on DoV data or suspicion; the Revenue had produced no positive evidence of extra consideration, relationship, contemporaneous imports, or other material displacing the statutory preference for transaction value. The enhanced assessable value was therefore unsustainable, the appeals succeeded, and consequential relief followed. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 01 Jan 2018 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351906 Payment of duty to secure clearance of imported goods did not waive the importer's right to contest the enhanced valuation in appeal. The challenge was maintainable because clearance to avoid delay or demurrage is not abandonment of objection. The declared transaction value also could not be rejected merely on DoV data or suspicion; the Revenue had produced no positive evidence of extra consideration, relationship, contemporaneous imports, or other material displacing the statutory preference for transaction value. The enhanced assessable value was therefore unsustainable, the appeals succeeded, and consequential relief followed. Case-Laws Customs Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351906