https://www.taxtmi.com/caselaws?id=465068 Declared import value for patchouli oil may be rejected only on reliable evidence that contemporaneous imports are materially comparable in grade and chemical composition. Unproved comparisons cannot displace a value accepted at import where assessments have attained finality, and differential duty and interest lack support if undervaluation is not established. Confiscation, redemption fine and penalties likewise require a sustainable underlying violation; where the valuation demand fails and the partner's role is unproved, consequential confiscation and personal penalties cannot stand. en-us Tue, 17 Dec 2024 00:00:00 +0530 Thu, 04 Dec 2025 19:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465068 Declared import value for patchouli oil may be rejected only on reliable evidence that contemporaneous imports are materially comparable in grade and chemical composition. Unproved comparisons cannot displace a value accepted at import where assessments have attained finality, and differential duty and interest lack support if undervaluation is not established. Confiscation, redemption fine and penalties likewise require a sustainable underlying violation; where the valuation demand fails and the partner's role is unproved, consequential confiscation and personal penalties cannot stand. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465068