https://www.taxtmi.com/caselaws?id=446358 Declared import value cannot be rejected or enhanced merely on the basis of unverified third-party portal data. The department relied only on Zuaba data, but the platform's authenticity and reliability were not established, and the referenced goods were not shown to be identical or similar because the country of origin and description differed. In the absence of independent evidence creating doubt about the declared value, the burden to justify rejection of that value was not discharged. Reliance on the cited Supreme Court decision was distinguished because related persons were not involved. en-us Thu, 30 Nov 2023 00:00:00 +0530 Sat, 02 Dec 2023 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446358 Declared import value cannot be rejected or enhanced merely on the basis of unverified third-party portal data. The department relied only on Zuaba data, but the platform's authenticity and reliability were not established, and the referenced goods were not shown to be identical or similar because the country of origin and description differed. In the absence of independent evidence creating doubt about the declared value, the burden to justify rejection of that value was not discharged. Reliance on the cited Supreme Court decision was distinguished because related persons were not involved. Case-Laws Customs Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446358