https://www.taxtmi.com/caselaws?id=787598 When imported memory cards were concealed and undeclared within consignments described as metal clips, the declared transaction value was rejected and value re-determined under the statutory valuation rules; accordingly differential customs duty and cess were lawfully demanded. Confiscation of the concealed goods, imposition of mandatory penalties for suppression/collusion, and redemption fines are authorised and were upheld on the facts. Procedurally, multiple personal hearing opportunities were afforded, cross-examination was conducted, and no denial of the opportunity to be heard was found; the procedural challenge therefore fails and the adjudication sustaining duty, penalties and fines stands against the appellants. en-us Fri, 31 Oct 2025 00:00:00 +0530 Tue, 10 Mar 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787598 When imported memory cards were concealed and undeclared within consignments described as metal clips, the declared transaction value was rejected and value re-determined under the statutory valuation rules; accordingly differential customs duty and cess were lawfully demanded. Confiscation of the concealed goods, imposition of mandatory penalties for suppression/collusion, and redemption fines are authorised and were upheld on the facts. Procedurally, multiple personal hearing opportunities were afforded, cross-examination was conducted, and no denial of the opportunity to be heard was found; the procedural challenge therefore fails and the adjudication sustaining duty, penalties and fines stands against the appellants. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787598