https://www.taxtmi.com/caselaws?id=51333 Declared transaction value for imported betel nuts could not be rejected on the basis of alleged contemporaneous imports where the relied-upon instances were not truly comparable as to origin, timing, or quantity. The department had to prove undervaluation or misdeclaration with reliable evidence, including any clandestine extra consideration or mutuality of interest, and it failed to do so. As a result, enhancement of value, differential duty demand, confiscation, redemption fine, and penalty were unsustainable. en-us Thu, 08 Aug 2002 00:00:00 +0530 Fri, 24 Sep 2010 11:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51333 Declared transaction value for imported betel nuts could not be rejected on the basis of alleged contemporaneous imports where the relied-upon instances were not truly comparable as to origin, timing, or quantity. The department had to prove undervaluation or misdeclaration with reliable evidence, including any clandestine extra consideration or mutuality of interest, and it failed to do so. As a result, enhancement of value, differential duty demand, confiscation, redemption fine, and penalty were unsustainable. Case-Laws Customs Thu, 08 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51333