https://www.taxtmi.com/caselaws?id=376945 Undervaluation was established only for the Mobile Charging Connector and Memory Card Reader, because undisputed email correspondence with the foreign supplier showed a price mismatch; their declared value was sustained. For the remaining items, enhancement based on similar-import data was not justified because the revenue did not show that the data applied to the goods or that the invoice price was not the actual price paid. The declared value for Mobile Adopter, Mobile Zipper Cover Plastic and Mobile Batteries was therefore restored, the confiscation of those goods was set aside, and the redemption fine and penalty were reduced. en-us Thu, 31 Jan 2019 00:00:00 +0530 Fri, 13 Mar 2020 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376945 Undervaluation was established only for the Mobile Charging Connector and Memory Card Reader, because undisputed email correspondence with the foreign supplier showed a price mismatch; their declared value was sustained. For the remaining items, enhancement based on similar-import data was not justified because the revenue did not show that the data applied to the goods or that the invoice price was not the actual price paid. The declared value for Mobile Adopter, Mobile Zipper Cover Plastic and Mobile Batteries was therefore restored, the confiscation of those goods was set aside, and the redemption fine and penalty were reduced. Case-Laws Customs Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376945