https://www.taxtmi.com/caselaws?id=769285 Declared transaction value could not be rejected merely because imported unit-based goods were found to weigh more than the declared quantity, where the goods otherwise matched the bills of entry and there was no material showing excess remittance or any basis to treat the weight variation as affecting value. Filing an appeal against enhancement operated as a protest to the enhanced value, so prior acceptance did not bar challenge. On that footing, excess weight alone did not establish misdeclaration, and confiscation, redemption fine, and penalty were held unsustainable. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769285 Declared transaction value could not be rejected merely because imported unit-based goods were found to weigh more than the declared quantity, where the goods otherwise matched the bills of entry and there was no material showing excess remittance or any basis to treat the weight variation as affecting value. Filing an appeal against enhancement operated as a protest to the enhanced value, so prior acceptance did not bar challenge. On that footing, excess weight alone did not establish misdeclaration, and confiscation, redemption fine, and penalty were held unsustainable. Case-Laws Customs Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769285