https://www.taxtmi.com/caselaws?id=787456 Rejection of declared transaction value was unsustainable where the relied-upon handwritten statement was not shown to be voluntary due to language non-comprehension, downloaded electronic invoices lacked contemporaneity and corroborative particulars, and local resale invoices were disregarded without reasoned evaluation under valuation procedure standards. Re-determination using contemporaneous imports failed for want of adequate comparability and specific item particulars and absence of procedural notice. Consequently, fiscal consequences including differential duty, confiscation and penalties based on those foundations cannot be sustained; appeal relief in favour of the importer is supported on these evidentiary and procedural grounds. en-us Tue, 03 Mar 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787456 Rejection of declared transaction value was unsustainable where the relied-upon handwritten statement was not shown to be voluntary due to language non-comprehension, downloaded electronic invoices lacked contemporaneity and corroborative particulars, and local resale invoices were disregarded without reasoned evaluation under valuation procedure standards. Re-determination using contemporaneous imports failed for want of adequate comparability and specific item particulars and absence of procedural notice. Consequently, fiscal consequences including differential duty, confiscation and penalties based on those foundations cannot be sustained; appeal relief in favour of the importer is supported on these evidentiary and procedural grounds. Case-Laws Customs Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787456