https://www.taxtmi.com/caselaws?id=790938 A Chartered Engineer's certificate issued before examination of the imported goods, and without actual inspection of those goods, cannot support re-determination of customs value. Where the goods were later opened and 100% examined after the certificate was issued, the certificate had no evidentiary value for enhancing assessable value. The resulting demand for differential customs duty and interest was therefore unsustainable, and the valuation enhancement was set aside. en-us Wed, 28 Jan 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790938 A Chartered Engineer's certificate issued before examination of the imported goods, and without actual inspection of those goods, cannot support re-determination of customs value. Where the goods were later opened and 100% examined after the certificate was issued, the certificate had no evidentiary value for enhancing assessable value. The resulting demand for differential customs duty and interest was therefore unsustainable, and the valuation enhancement was set aside. Case-Laws Customs Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790938