https://www.taxtmi.com/caselaws?id=52820 Long pepper fruits were held classifiable under Chapter Heading 09.04 because the tariff specifically names long pepper as a spice, and that specific entry prevails over the more general residual description in Chapter 12.11. The declared transaction value was rejected and redetermined at US $ 835 PMT on the basis of contemporaneous imports and the inability to correlate contracts with invoices, so the alternative valuation was upheld. However, confiscation and penalty were set aside because the separate allegations of misdeclaration and undervaluation were not independently established once valuation had been redetermined. en-us Fri, 23 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 09:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52820 Long pepper fruits were held classifiable under Chapter Heading 09.04 because the tariff specifically names long pepper as a spice, and that specific entry prevails over the more general residual description in Chapter 12.11. The declared transaction value was rejected and redetermined at US $ 835 PMT on the basis of contemporaneous imports and the inability to correlate contracts with invoices, so the alternative valuation was upheld. However, confiscation and penalty were set aside because the separate allegations of misdeclaration and undervaluation were not independently established once valuation had been redetermined. Case-Laws Customs Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52820