https://www.taxtmi.com/highlights?id=102946 Customs transaction value cannot be rejected or enhanced on the basis of unauthenticated certificates of origin or purported export shipping bills obtained from third parties. Where the declared price is supported by the overseas sale contract, no excess payment is alleged or proved, and the Department produces no evidence of contemporaneous imports of identical or similar goods at higher prices, under-valuation is not established. Uncorroborated acknowledgment of unverified documents does not prove their correctness. The enhanced assessable value of imported cigarettes was therefore set aside. Penalty proceedings against a deceased individual appellant abate upon production of a death certificate. en-us Sat, 22 Aug 2026 10:33:32 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102946 Customs transaction value cannot be rejected or enhanced on the basis of unauthenticated certificates of origin or purported export shipping bills obtained from third parties. Where the declared price is supported by the overseas sale contract, no excess payment is alleged or proved, and the Department produces no evidence of contemporaneous imports of identical or similar goods at higher prices, under-valuation is not established. Uncorroborated acknowledgment of unverified documents does not prove their correctness. The enhanced assessable value of imported cigarettes was therefore set aside. Penalty proceedings against a deceased individual appellant abate upon production of a death certificate. Highlights Customs Sat, 22 Aug 2026 10:33:32 +0530 https://www.taxtmi.com/highlights?id=102946