https://www.taxtmi.com/caselaws?id=797663 Foreign customs declarations obtained through official investigative channels and supported by authenticated translations attract a statutory presumption of correctness unless rebutted. Objections based on copies or absent signatures, stamps, or original-language documents do not displace that presumption without contrary translation or evidence. Voluntary statements to Customs officers and discrepancies in quantity or brand can corroborate import undervaluation. Such misdeclaration permits rejection of the declared transaction value under the valuation rules, followed by sequential redetermination using values of identical goods from the same exporter. Wilful misdeclaration and undervaluation support differential-duty liability and an equal penalty under the applicable customs penalty provision. en-us Fri, 21 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797663 Foreign customs declarations obtained through official investigative channels and supported by authenticated translations attract a statutory presumption of correctness unless rebutted. Objections based on copies or absent signatures, stamps, or original-language documents do not displace that presumption without contrary translation or evidence. Voluntary statements to Customs officers and discrepancies in quantity or brand can corroborate import undervaluation. Such misdeclaration permits rejection of the declared transaction value under the valuation rules, followed by sequential redetermination using values of identical goods from the same exporter. Wilful misdeclaration and undervaluation support differential-duty liability and an equal penalty under the applicable customs penalty provision. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797663