https://www.taxtmi.com/caselaws?id=469904 Customs penalties for alleged misdeclaration of import value and use of false documents require a valuation re-determination under an authorised method in the Customs Valuation Rules and reliable evidence of knowing participation. Replacing the declared value through an unauthorised method, correlating distinct sampling and analysis certificates on a scientifically and legally flawed basis, and relying on unsupported assumptions of relationship, document falsity, or overvaluation do not establish the required ingredients. Penalties under sections 112(a) and 114AA therefore cannot be sustained without proof connecting the director to an act rendering goods liable to confiscation or to a knowingly false declaration. en-us Tue, 15 Apr 2025 00:00:00 +0530 Wed, 08 Jul 2026 20:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469904 Customs penalties for alleged misdeclaration of import value and use of false documents require a valuation re-determination under an authorised method in the Customs Valuation Rules and reliable evidence of knowing participation. Replacing the declared value through an unauthorised method, correlating distinct sampling and analysis certificates on a scientifically and legally flawed basis, and relying on unsupported assumptions of relationship, document falsity, or overvaluation do not establish the required ingredients. Penalties under sections 112(a) and 114AA therefore cannot be sustained without proof connecting the director to an act rendering goods liable to confiscation or to a knowingly false declaration. Case-Laws Customs Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469904