https://www.taxtmi.com/caselaws?id=788607 Minor excess quantity in an import consignment, when explained as normal trade practice and not shown to indicate intent to evade duty, does not by itself justify confiscation or penalty. Declared transaction value cannot be rejected or re-determined merely on an uncorroborated Chartered Engineer's report, especially where no comparable imports or evidence of additional payment are produced. Goods also cannot be treated as incomplete or unfinished computer systems without reasoned technical findings; where the core component is absent, the description and supporting certificate cannot be disregarded without contrary evidence. The impugned order was therefore unsustainable and was set aside with consequential relief. en-us Tue, 24 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788607 Minor excess quantity in an import consignment, when explained as normal trade practice and not shown to indicate intent to evade duty, does not by itself justify confiscation or penalty. Declared transaction value cannot be rejected or re-determined merely on an uncorroborated Chartered Engineer's report, especially where no comparable imports or evidence of additional payment are produced. Goods also cannot be treated as incomplete or unfinished computer systems without reasoned technical findings; where the core component is absent, the description and supporting certificate cannot be disregarded without contrary evidence. The impugned order was therefore unsustainable and was set aside with consequential relief. Case-Laws Customs Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788607