https://www.taxtmi.com/caselaws?id=786704 Where reasonable doubt existed as to declared import values, Rule 12 of the Customs Valuation Rules was invoked to reject the transaction value and the value was sequentially re-determined under Rules 3-9, resulting in a validated differential duty demand. The Department established a high degree of probability and facts within the importer's knowledge, shifting the onus to the importer who did not rebut or participate. Separately, consignments provisionally assessed are not amenable to penal measures; confiscation, redemption fine and penalties were therefore set aside with consequential relief directed as per law. en-us Tue, 17 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786704 Where reasonable doubt existed as to declared import values, Rule 12 of the Customs Valuation Rules was invoked to reject the transaction value and the value was sequentially re-determined under Rules 3-9, resulting in a validated differential duty demand. The Department established a high degree of probability and facts within the importer's knowledge, shifting the onus to the importer who did not rebut or participate. Separately, consignments provisionally assessed are not amenable to penal measures; confiscation, redemption fine and penalties were therefore set aside with consequential relief directed as per law. Case-Laws Customs Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786704