https://www.taxtmi.com/caselaws?id=783722 Declared transaction value for imported goods cannot be rejected unless the department first establishes a legally sustainable doubt with reliable evidence and follows the valuation rules. In the live Bill of Entry for LED TVs, physical examination matched the import documents, and a brand mark on one component did not justify treating the entire goods as branded; the alleged mismatch in origin papers was explained as a typographical error. For past imports of drywall screws, third-party proforma invoices and retrieved electronic material from other importers and periods were insufficient without contemporaneous comparison and statutory admissibility of electronic records. On that basis, the valuation re-determination, related confiscation and penalties were set aside. en-us Fri, 19 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783722 Declared transaction value for imported goods cannot be rejected unless the department first establishes a legally sustainable doubt with reliable evidence and follows the valuation rules. In the live Bill of Entry for LED TVs, physical examination matched the import documents, and a brand mark on one component did not justify treating the entire goods as branded; the alleged mismatch in origin papers was explained as a typographical error. For past imports of drywall screws, third-party proforma invoices and retrieved electronic material from other importers and periods were insufficient without contemporaneous comparison and statutory admissibility of electronic records. On that basis, the valuation re-determination, related confiscation and penalties were set aside. Case-Laws Customs Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783722