https://www.taxtmi.com/caselaws?id=786150 Declared import value cannot be reduced merely to align it with an anti-dumping benchmark; under Rule 12 of the Customs Valuation Rules, rejection of transaction value requires recognised grounds to doubt its truth or accuracy, and no such basis was shown where there was no misdeclaration of description, quality, quantity, origin, brand or specifications. Anti-dumping duty, redemption fine and penalties also cannot be sustained on uncorroborated electronic records and retracted statements alone; without reliable supporting evidence, suspicion cannot replace proof in customs adjudication. On this reasoning, the adjudication order was set aside and relief followed. en-us Fri, 06 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 17:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786150 Declared import value cannot be reduced merely to align it with an anti-dumping benchmark; under Rule 12 of the Customs Valuation Rules, rejection of transaction value requires recognised grounds to doubt its truth or accuracy, and no such basis was shown where there was no misdeclaration of description, quality, quantity, origin, brand or specifications. Anti-dumping duty, redemption fine and penalties also cannot be sustained on uncorroborated electronic records and retracted statements alone; without reliable supporting evidence, suspicion cannot replace proof in customs adjudication. On this reasoning, the adjudication order was set aside and relief followed. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786150