https://www.taxtmi.com/caselaws?id=792812 Declared transaction value cannot be rejected on conjecture or on the basis of a lower price alone; where imported goods are mixed lots of used garments, enhancement under the Customs Valuation Rules requires reliable evidence of extra consideration and true comparability with contemporaneous imports. Confiscation may still lie for import-policy violation where second-hand garments are brought in without the required licence, but not for misdeclaration absent proof of false description, quantity or value. Redemption fine and penalty must remain proportionate to the facts, especially where there is no fraudulent intent, and were moderated accordingly. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792812 Declared transaction value cannot be rejected on conjecture or on the basis of a lower price alone; where imported goods are mixed lots of used garments, enhancement under the Customs Valuation Rules requires reliable evidence of extra consideration and true comparability with contemporaneous imports. Confiscation may still lie for import-policy violation where second-hand garments are brought in without the required licence, but not for misdeclaration absent proof of false description, quantity or value. Redemption fine and penalty must remain proportionate to the facts, especially where there is no fraudulent intent, and were moderated accordingly. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792812