https://www.taxtmi.com/caselaws?id=390668 Misdeclaration of weight was challenged on the ground that the department relied on estimation rather than actual weighment of the full consignment. The analysis found the method internally inconsistent, including extrapolation from rolls of varying lengths and weights and an amended net weight that exceeded gross weight, which undermined the basis for rejecting the declared transaction value under Rule 12 of the Customs Valuation Rules, 2007. On that reasoning, the alleged misdeclaration and the consequential enhancement of assessable value, confiscation, redemption fine, and penalty were not sustained, and the customs adjudication was set aside. en-us Wed, 30 Oct 2019 00:00:00 +0530 Thu, 05 Nov 2020 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390668 Misdeclaration of weight was challenged on the ground that the department relied on estimation rather than actual weighment of the full consignment. The analysis found the method internally inconsistent, including extrapolation from rolls of varying lengths and weights and an amended net weight that exceeded gross weight, which undermined the basis for rejecting the declared transaction value under Rule 12 of the Customs Valuation Rules, 2007. On that reasoning, the alleged misdeclaration and the consequential enhancement of assessable value, confiscation, redemption fine, and penalty were not sustained, and the customs adjudication was set aside. Case-Laws Customs Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390668