https://www.taxtmi.com/caselaws?id=443766 Imported footwear declared as Chinese-origin stock-lot goods were found, on joint examination and supporting records, to be mainly Austrian-origin brand-new goods, so the misdeclaration of origin was sustained. The declared transaction value was rejected because it reflected a discounted stock-clearance figure rather than the real price, and comparable values for similar Austrian-origin goods were unavailable; accordingly, residual Rule 9 of CVR'07 was applied for valuation. The adjudication was also found to be detailed, reasoned, and compliant with natural justice, with a personal hearing having been granted and attended, so no interference was warranted. en-us Thu, 21 Sep 2023 00:00:00 +0530 Sat, 30 Sep 2023 08:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443766 Imported footwear declared as Chinese-origin stock-lot goods were found, on joint examination and supporting records, to be mainly Austrian-origin brand-new goods, so the misdeclaration of origin was sustained. The declared transaction value was rejected because it reflected a discounted stock-clearance figure rather than the real price, and comparable values for similar Austrian-origin goods were unavailable; accordingly, residual Rule 9 of CVR'07 was applied for valuation. The adjudication was also found to be detailed, reasoned, and compliant with natural justice, with a personal hearing having been granted and attended, so no interference was warranted. Case-Laws Customs Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443766