https://www.taxtmi.com/caselaws?id=389040 Customs valuation cannot be enhanced solely on unauthenticated photocopies of load port documents obtained from shipping lines, without exporter or overseas customs authentication or evidence of higher payment to foreign suppliers; the resulting duty demand, confiscation and penalties are unsustainable. Re-determination using another importer's goods as similar goods also requires evidence of similarity, including characteristics and commercial interchangeability. Where that comparison is not established, the similar-goods valuation method fails, and consequential duty, interest, confiscation and penalties must be set aside. en-us Wed, 27 Nov 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389040 Customs valuation cannot be enhanced solely on unauthenticated photocopies of load port documents obtained from shipping lines, without exporter or overseas customs authentication or evidence of higher payment to foreign suppliers; the resulting duty demand, confiscation and penalties are unsustainable. Re-determination using another importer's goods as similar goods also requires evidence of similarity, including characteristics and commercial interchangeability. Where that comparison is not established, the similar-goods valuation method fails, and consequential duty, interest, confiscation and penalties must be set aside. Case-Laws Customs Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389040