https://www.taxtmi.com/caselaws?id=754901 Declared import value must be accepted as transaction value under customs law where the buyer and seller are unrelated, price is the sole consideration, and the department cannot show any extra consideration or misdeclaration. Re-determination on the basis of relied-upon bills of entry as identical-goods evidence is impermissible where the comparators are at a different commercial level and in a substantially different quantity, and no legally sustainable doubt about the declared value is established. For packaging compliance, wholesale imports were treated as outside the retail-packaging requirement under the Legal Metrology rules, and the imported cosmetics were governed by the Drugs and Cosmetics regime. en-us Fri, 28 Jun 2024 00:00:00 +0530 Tue, 22 Apr 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754901 Declared import value must be accepted as transaction value under customs law where the buyer and seller are unrelated, price is the sole consideration, and the department cannot show any extra consideration or misdeclaration. Re-determination on the basis of relied-upon bills of entry as identical-goods evidence is impermissible where the comparators are at a different commercial level and in a substantially different quantity, and no legally sustainable doubt about the declared value is established. For packaging compliance, wholesale imports were treated as outside the retail-packaging requirement under the Legal Metrology rules, and the imported cosmetics were governed by the Drugs and Cosmetics regime. Case-Laws Customs Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754901