https://www.taxtmi.com/caselaws?id=53057 Imports covered by the SAARC-origin notification were treated as non-restricted where the importer produced a certificate of origin and the finding that the goods were the same as Lovage was not disputed, so confiscation on restriction grounds was unsustainable. Valuation enhancement was also rejected because contemporaneous Bills of Entry for the same goods from Pakistan, including imports during the same period at similar declared values, were not properly considered. As the enhancement failed, the associated redemption fine and penalty could not stand and were set aside. en-us Wed, 18 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 12:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53057 Imports covered by the SAARC-origin notification were treated as non-restricted where the importer produced a certificate of origin and the finding that the goods were the same as Lovage was not disputed, so confiscation on restriction grounds was unsustainable. Valuation enhancement was also rejected because contemporaneous Bills of Entry for the same goods from Pakistan, including imports during the same period at similar declared values, were not properly considered. As the enhancement failed, the associated redemption fine and penalty could not stand and were set aside. Case-Laws Customs Wed, 18 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53057