https://www.taxtmi.com/caselaws?id=286640 Imported wooden furniture assessed as unit goods under Chapter 9403 89 90 cannot have its declared value enhanced on a pro rata basis merely because physical verification shows a higher actual weight. Where the proforma invoice transaction value is undisputed and the importer's valuation is not shown to be false or suppressed, excess weight alone does not justify loading the invoice price. On those facts, enhancement based only on the weight difference is not legally sustainable, and the related demand, confiscation and penalty fail. en-us Sun, 25 Nov 2018 00:00:00 +0530 Sat, 07 Mar 2020 06:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286640 Imported wooden furniture assessed as unit goods under Chapter 9403 89 90 cannot have its declared value enhanced on a pro rata basis merely because physical verification shows a higher actual weight. Where the proforma invoice transaction value is undisputed and the importer's valuation is not shown to be false or suppressed, excess weight alone does not justify loading the invoice price. On those facts, enhancement based only on the weight difference is not legally sustainable, and the related demand, confiscation and penalty fail. Case-Laws Customs Sun, 25 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286640