https://www.taxtmi.com/caselaws?id=797446 Declared transaction value for imported cigarettes cannot be rejected or enhanced merely on unauthenticated certificates of origin and purported export shipping bills. A valid overseas supply contract supported the declared value, while no evidence established additional payment, misclassification, or higher-priced comparable imports. The certificate was neither used for preferential treatment nor officially verified, and third-party shipping bills were not shown to be authentic or to reflect the true import price. Uncorroborated statements acknowledging those documents were insufficient without admissible supporting evidence. In the absence of reliable contemporaneous import evidence or cogent valuation material, the undervaluation allegation fails. en-us Mon, 17 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797446 Declared transaction value for imported cigarettes cannot be rejected or enhanced merely on unauthenticated certificates of origin and purported export shipping bills. A valid overseas supply contract supported the declared value, while no evidence established additional payment, misclassification, or higher-priced comparable imports. The certificate was neither used for preferential treatment nor officially verified, and third-party shipping bills were not shown to be authentic or to reflect the true import price. Uncorroborated statements acknowledging those documents were insufficient without admissible supporting evidence. In the absence of reliable contemporaneous import evidence or cogent valuation material, the undervaluation allegation fails. Case-Laws Customs Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797446