https://www.taxtmi.com/caselaws?id=439384 Import of old and used Digital Multifunction Printers was treated as freely importable for the relevant period, so no specific import licence was required and the goods could not be regarded as prohibited or restricted on that basis. Declared transaction value could not be rejected merely because a Chartered Engineer's certificate suggested a different value; enhancement required independent corroborative evidence showing false or mis-declared value. In the absence of such material, the declared value had to be accepted, and the Revenue's challenge failed. en-us Fri, 12 May 2023 00:00:00 +0530 Fri, 23 Jun 2023 07:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439384 Import of old and used Digital Multifunction Printers was treated as freely importable for the relevant period, so no specific import licence was required and the goods could not be regarded as prohibited or restricted on that basis. Declared transaction value could not be rejected merely because a Chartered Engineer's certificate suggested a different value; enhancement required independent corroborative evidence showing false or mis-declared value. In the absence of such material, the declared value had to be accepted, and the Revenue's challenge failed. Case-Laws Customs Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439384