https://www.taxtmi.com/caselaws?id=447801 A contested laboratory report could not safely sustain a misdeclaration allegation where earlier testing found no discrepancy, the importer's requests for retesting were not considered, and a connected retest supported the declared classification. On that footing, the basis for rejecting the declared value also fell away, because the enhancement depended on the same misdeclaration assumption. Confiscation findings and penalties against the importer and co-noticees, being consequential to the failed allegation, likewise lacked an independent foundation and could not be sustained. en-us Thu, 04 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447801 A contested laboratory report could not safely sustain a misdeclaration allegation where earlier testing found no discrepancy, the importer's requests for retesting were not considered, and a connected retest supported the declared classification. On that footing, the basis for rejecting the declared value also fell away, because the enhancement depended on the same misdeclaration assumption. Confiscation findings and penalties against the importer and co-noticees, being consequential to the failed allegation, likewise lacked an independent foundation and could not be sustained. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447801