https://www.taxtmi.com/caselaws?id=792329 Declared import value cannot be enhanced merely by relying on NIDB data or contemporaneous import comparisons unless the proper officer records a legally sustainable reason to doubt the declared value and supports reassessment with cogent evidence. The Tribunal also recognised that payment of enhanced duty to obtain clearance, when made under compulsion or protest, does not waive the importer's statutory right to challenge the reassessment. On that basis, the valuation enhancement was found unsustainable and the reassessment order was set aside. en-us Tue, 26 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792329 Declared import value cannot be enhanced merely by relying on NIDB data or contemporaneous import comparisons unless the proper officer records a legally sustainable reason to doubt the declared value and supports reassessment with cogent evidence. The Tribunal also recognised that payment of enhanced duty to obtain clearance, when made under compulsion or protest, does not waive the importer's statutory right to challenge the reassessment. On that basis, the valuation enhancement was found unsustainable and the reassessment order was set aside. Case-Laws Customs Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792329