https://www.taxtmi.com/caselaws?id=788634 Declared value under Rule 12 of the Customs Valuation Rules may be rejected where reasonable doubt exists about the truth and accuracy of the transaction value, permitting redetermination of the imported goods' value. In this matter, the civil appeal was dismissed because the duty involved was small, and the Supreme Court left the question of law open for consideration in an appropriate case. en-us Mon, 23 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788634 Declared value under Rule 12 of the Customs Valuation Rules may be rejected where reasonable doubt exists about the truth and accuracy of the transaction value, permitting redetermination of the imported goods' value. In this matter, the civil appeal was dismissed because the duty involved was small, and the Supreme Court left the question of law open for consideration in an appropriate case. Case-Laws Customs Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788634