https://www.taxtmi.com/caselaws?id=385828 Fresh adjudication of household goods already assessed, redeemed on payment of duty, fine and penalty was held unsustainable because the goods had been finally dealt with earlier. Transfer-of-residence benefit was allowed because the importer was shown to have lived abroad for years and to have possessed the motor vehicle for more than one year before import. Declared transaction value was accepted because contemporaneous documents supported it and no reliable evidence of undervaluation or extra consideration was produced; enhancement was therefore unjustified. The impugned order was set aside and release of the vehicle was directed on payment of duty as per the declared value. en-us Thu, 12 Sep 2019 00:00:00 +0530 Mon, 23 Mar 2020 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385828 Fresh adjudication of household goods already assessed, redeemed on payment of duty, fine and penalty was held unsustainable because the goods had been finally dealt with earlier. Transfer-of-residence benefit was allowed because the importer was shown to have lived abroad for years and to have possessed the motor vehicle for more than one year before import. Declared transaction value was accepted because contemporaneous documents supported it and no reliable evidence of undervaluation or extra consideration was produced; enhancement was therefore unjustified. The impugned order was set aside and release of the vehicle was directed on payment of duty as per the declared value. Case-Laws Customs Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385828