https://www.taxtmi.com/caselaws?id=42569 Customs assessment principles require each consignment to be examined on its own terms, and separately imported parts cannot be clubbed to treat them as a complete prohibited article merely because they may assemble into a finished product. Under-valuation cannot be sustained without reliable evidence, and an earlier accepted declared value is relevant where identical goods were previously cleared. Duty liability assessed in the hands of export houses cannot be shifted onto a buyer on high sea sale basis except in the manner authorised by law. A consignment imported without a valid licence remains vulnerable to confiscation and redemption fine, though the valuation adopted for quantification must still be legally sustainable. en-us Fri, 16 Dec 1988 00:00:00 +0530 Sat, 12 Jun 2010 10:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42569 Customs assessment principles require each consignment to be examined on its own terms, and separately imported parts cannot be clubbed to treat them as a complete prohibited article merely because they may assemble into a finished product. Under-valuation cannot be sustained without reliable evidence, and an earlier accepted declared value is relevant where identical goods were previously cleared. Duty liability assessed in the hands of export houses cannot be shifted onto a buyer on high sea sale basis except in the manner authorised by law. A consignment imported without a valid licence remains vulnerable to confiscation and redemption fine, though the valuation adopted for quantification must still be legally sustainable. Case-Laws Customs Fri, 16 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42569