https://www.taxtmi.com/caselaws?id=465068 Declared import value of patchouli oil cannot be rejected and enhanced on the basis of contemporaneous imports unless the Revenue proves that the relied-upon imports are truly comparable in grade and chemical composition. Where that burden is not discharged, the transaction value remains valid and differential duty with interest cannot be sustained. Once the valuation dispute fails, consequential confiscation, redemption fine and penalties on the importer and partner also fail, particularly where no sustainable violation or proven personal role is established. The article therefore states that the impugned order was set aside in full and consequential relief followed. 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 of patchouli oil cannot be rejected and enhanced on the basis of contemporaneous imports unless the Revenue proves that the relied-upon imports are truly comparable in grade and chemical composition. Where that burden is not discharged, the transaction value remains valid and differential duty with interest cannot be sustained. Once the valuation dispute fails, consequential confiscation, redemption fine and penalties on the importer and partner also fail, particularly where no sustainable violation or proven personal role is established. The article therefore states that the impugned order was set aside in full and consequential relief followed. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465068