https://www.taxtmi.com/caselaws?id=752630 Declared import values cannot be rejected or customs duty enhanced solely on unverified or internally inconsistent third-party electronic material, including selective NIDB data, without reliable evidence of misdeclaration, non-genuine invoices, or comparable contemporaneous imports. Differential anti-dumping duty cannot rest on a doubtful manufacturer's letter, and a demand arising from an erroneous lower duty rate fails when raised beyond normal limitation without established suppression. Once differential customs and anti-dumping duty demands lack evidentiary and legal support, related penalties against importers and a director have no foundation, particularly where the director's statement was promptly retracted. en-us Thu, 09 May 2024 00:00:00 +0530 Tue, 14 May 2024 22:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752630 Declared import values cannot be rejected or customs duty enhanced solely on unverified or internally inconsistent third-party electronic material, including selective NIDB data, without reliable evidence of misdeclaration, non-genuine invoices, or comparable contemporaneous imports. Differential anti-dumping duty cannot rest on a doubtful manufacturer's letter, and a demand arising from an erroneous lower duty rate fails when raised beyond normal limitation without established suppression. Once differential customs and anti-dumping duty demands lack evidentiary and legal support, related penalties against importers and a director have no foundation, particularly where the director's statement was promptly retracted. Case-Laws Customs Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752630