https://www.taxtmi.com/caselaws?id=797658 Declared transaction value cannot be rejected for alleged customs undervaluation without reliable evidence displacing the accepted value. Unsigned, unauthenticated parallel invoices lack statutory presumption and evidentiary value. Electronic-device printouts are inadmissible where requirements for electronic-record admissibility are not met. Uncorroborated and inconsistent statements, without banking evidence, proof of additional payment, or evidence of contemporaneous imports, do not establish undervaluation. Earlier assessments accepting the declared value had attained finality, and materially identical investigation findings did not support Revenue. Consequently, redetermination of assessable value, differential duty, interest, confiscation, redemption fine, and penalties were set aside. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797658 Declared transaction value cannot be rejected for alleged customs undervaluation without reliable evidence displacing the accepted value. Unsigned, unauthenticated parallel invoices lack statutory presumption and evidentiary value. Electronic-device printouts are inadmissible where requirements for electronic-record admissibility are not met. Uncorroborated and inconsistent statements, without banking evidence, proof of additional payment, or evidence of contemporaneous imports, do not establish undervaluation. Earlier assessments accepting the declared value had attained finality, and materially identical investigation findings did not support Revenue. Consequently, redetermination of assessable value, differential duty, interest, confiscation, redemption fine, and penalties were set aside. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797658