https://www.taxtmi.com/caselaws?id=792697 Imported goods were examined in the context of BIS certification, alleged misdeclaration, and customs valuation under the transaction value regime. The Tribunal view recorded that the goods were not prohibited merely for want of BIS certification, were not misdeclared, and that the enhanced valuation was not sustainable in law; it also treated the self-assessed bills of entry as fit to be processed for clearance under section 47. The Supreme Court noted no error in that view, condoned delay, and dismissed the appeal. en-us Tue, 26 May 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792697 Imported goods were examined in the context of BIS certification, alleged misdeclaration, and customs valuation under the transaction value regime. The Tribunal view recorded that the goods were not prohibited merely for want of BIS certification, were not misdeclared, and that the enhanced valuation was not sustainable in law; it also treated the self-assessed bills of entry as fit to be processed for clearance under section 47. The Supreme Court noted no error in that view, condoned delay, and dismissed the appeal. Case-Laws Customs Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792697