https://www.taxtmi.com/caselaws?id=796561 Declared transaction value cannot be rejected on suspicion, unverified third-party import data, uncorroborated statements, or electronic records lacking the required statutory certification and proof of integrity. Uniform loading is unsustainable where the alleged comparable imports are not shown to match the goods in grade, quality, quantity, commercial level, or time. Extended limitation for customs duty recovery requires evidence of fraud, collusion, wilful misstatement, or deliberate suppression with intent to evade duty; prior disclosure and assessment of import details defeat that basis. Where the duty demand fails and no link to a customs offence is established, seized currency and investigation deposits must be released or refunded with applicable interest. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796561 Declared transaction value cannot be rejected on suspicion, unverified third-party import data, uncorroborated statements, or electronic records lacking the required statutory certification and proof of integrity. Uniform loading is unsustainable where the alleged comparable imports are not shown to match the goods in grade, quality, quantity, commercial level, or time. Extended limitation for customs duty recovery requires evidence of fraud, collusion, wilful misstatement, or deliberate suppression with intent to evade duty; prior disclosure and assessment of import details defeat that basis. Where the duty demand fails and no link to a customs offence is established, seized currency and investigation deposits must be released or refunded with applicable interest. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796561