https://www.taxtmi.com/caselaws?id=775486 Declared transaction value in customs valuation could not be rejected merely because one earlier bill of entry had been enhanced; without evidence of contemporaneous imports of identical or similar goods or another recognised ground, the declared value had to be accepted and the undervaluation allegation failed. Statements recorded during investigation under Section 108 could not be used without compliance with the mandatory procedure under Section 138B and without cross-examination when sought; those statements therefore lacked evidentiary value, and the proceedings were vitiated on that ground also. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775486 Declared transaction value in customs valuation could not be rejected merely because one earlier bill of entry had been enhanced; without evidence of contemporaneous imports of identical or similar goods or another recognised ground, the declared value had to be accepted and the undervaluation allegation failed. Statements recorded during investigation under Section 108 could not be used without compliance with the mandatory procedure under Section 138B and without cross-examination when sought; those statements therefore lacked evidentiary value, and the proceedings were vitiated on that ground also. Case-Laws Customs Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775486