https://www.taxtmi.com/caselaws?id=787846 Incomplete description of imported goods is not, by itself, a misdeclaration where the goods are correctly identifiable; the proper course is to seek fuller particulars, so confiscation, redemption fine and penalties could not be sustained. Valuation redetermination based on contemporaneous imports cannot stand unless the relied-upon Bills of Entry and supporting documents are supplied to the noticee and the comparability of the imports is demonstrated; using undisclosed material is impermissible, so the duty demand also failed. The impugned order was set aside and relief was granted to the appellants. en-us Wed, 11 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787846 Incomplete description of imported goods is not, by itself, a misdeclaration where the goods are correctly identifiable; the proper course is to seek fuller particulars, so confiscation, redemption fine and penalties could not be sustained. Valuation redetermination based on contemporaneous imports cannot stand unless the relied-upon Bills of Entry and supporting documents are supplied to the noticee and the comparability of the imports is demonstrated; using undisclosed material is impermissible, so the duty demand also failed. The impugned order was set aside and relief was granted to the appellants. Case-Laws Customs Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787846