https://www.taxtmi.com/caselaws?id=796238 Cross-objections under the Customs Act may challenge any adverse part of an order once an appeal is filed, not merely the appellant's grounds. Declared import values cannot be rejected without evidence of a statutory related-party relationship, price influence, additional consideration, or excess remittance; proforma invoices, relationships among persons behind separate entities, and consultancy or investment payments are insufficient. Post-import redetermination of retail sale price lacked statutory machinery for the relevant period, and undisclosed invoices prejudiced the importer's defence. A transdermal foot patch intended for therapeutic relief and improved circulation is classifiable as a medicament, not a skin-care preparation. Consequential undervaluation, confiscation and penalty findings lack foundation. en-us Tue, 28 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796238 Cross-objections under the Customs Act may challenge any adverse part of an order once an appeal is filed, not merely the appellant's grounds. Declared import values cannot be rejected without evidence of a statutory related-party relationship, price influence, additional consideration, or excess remittance; proforma invoices, relationships among persons behind separate entities, and consultancy or investment payments are insufficient. Post-import redetermination of retail sale price lacked statutory machinery for the relevant period, and undisclosed invoices prejudiced the importer's defence. A transdermal foot patch intended for therapeutic relief and improved circulation is classifiable as a medicament, not a skin-care preparation. Consequential undervaluation, confiscation and penalty findings lack foundation. Case-Laws Customs Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796238