https://www.taxtmi.com/caselaws?id=398408 Declared transaction value in customs valuation must be accepted unless lawfully rejected under the Customs Valuation Rules on recorded reasons and permissible comparative data. Routine enhancement based on NIDB data or loading, without a speaking order and without proper comparison with contemporaneous imports, is impermissible. The importer's written acceptance of enhancement, given under compulsion to obtain clearance and avoid demurrage, did not bar appellate challenge. The declared value was restored and reassessment at the enhanced value was rejected. en-us Mon, 14 Sep 2020 00:00:00 +0530 Tue, 15 Sep 2020 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398408 Declared transaction value in customs valuation must be accepted unless lawfully rejected under the Customs Valuation Rules on recorded reasons and permissible comparative data. Routine enhancement based on NIDB data or loading, without a speaking order and without proper comparison with contemporaneous imports, is impermissible. The importer's written acceptance of enhancement, given under compulsion to obtain clearance and avoid demurrage, did not bar appellate challenge. The declared value was restored and reassessment at the enhanced value was rejected. Case-Laws Customs Mon, 14 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398408