https://www.taxtmi.com/caselaws?id=752630 Declared import values cannot be rejected, and duty cannot be enhanced, on the basis of unverified or internally inconsistent third-party electronic material without reliable evidence of misdeclaration or non-genuineness of documents. The article notes that differential anti-dumping duty on seven bills of entry was held unsustainable because the supporting material was doubtful and, for two bills, the extended limitation basis was not established. It also records that re-determination of assessable value for 26 bills of entry on NIDB data and emails was not justified, and the penalties on the importers and director failed once the underlying demands collapsed. 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, and duty cannot be enhanced, on the basis of unverified or internally inconsistent third-party electronic material without reliable evidence of misdeclaration or non-genuineness of documents. The article notes that differential anti-dumping duty on seven bills of entry was held unsustainable because the supporting material was doubtful and, for two bills, the extended limitation basis was not established. It also records that re-determination of assessable value for 26 bills of entry on NIDB data and emails was not justified, and the penalties on the importers and director failed once the underlying demands collapsed. Case-Laws Customs Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752630