https://www.taxtmi.com/caselaws?id=437863 Valuation of imported chemicals focused on alleged under-reporting of origin and enhancement of freight for duty recovery. Tribunal found no official evidence of vessel calls to Iran and rejected reliance solely on masters' statements, holding the addition of a computed freight amount unrelated to any actual payment was improper; therefore adjustments under customs valuation for freight inclusion were unwarranted and the enhanced duty assessments were set aside. The decision emphasises requirement of factual proof of freight payable or absorbed by seller before invoking valuation adjustments and warns against imposing duty without examining the importers role. en-us Thu, 11 May 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437863 Valuation of imported chemicals focused on alleged under-reporting of origin and enhancement of freight for duty recovery. Tribunal found no official evidence of vessel calls to Iran and rejected reliance solely on masters' statements, holding the addition of a computed freight amount unrelated to any actual payment was improper; therefore adjustments under customs valuation for freight inclusion were unwarranted and the enhanced duty assessments were set aside. The decision emphasises requirement of factual proof of freight payable or absorbed by seller before invoking valuation adjustments and warns against imposing duty without examining the importers role. Case-Laws Customs Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437863