https://www.taxtmi.com/caselaws?id=798540 Customs undervaluation allegations require authenticated electronic records and verified supplier invoices; electronic data must meet statutory certification and procedural safeguards, while unsigned, unattested invoices require proof of origin and authenticity. Transaction value may be rejected only upon substantiated reasons to doubt it and compliance with prescribed valuation procedures; contemporaneous import values should be examined where relevant. Duty attaches to the importer filing the bill of entry, so liabilities of separate IEC-holding entities cannot be recovered from another proprietor merely alleged to be a proxy. Confiscation and redemption fine require goods to remain available for confiscation. Absent these conditions, valuation-based duty, interest and penalty consequences lack legal foundation. en-us Tue, 28 Jul 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798540 Customs undervaluation allegations require authenticated electronic records and verified supplier invoices; electronic data must meet statutory certification and procedural safeguards, while unsigned, unattested invoices require proof of origin and authenticity. Transaction value may be rejected only upon substantiated reasons to doubt it and compliance with prescribed valuation procedures; contemporaneous import values should be examined where relevant. Duty attaches to the importer filing the bill of entry, so liabilities of separate IEC-holding entities cannot be recovered from another proprietor merely alleged to be a proxy. Confiscation and redemption fine require goods to remain available for confiscation. Absent these conditions, valuation-based duty, interest and penalty consequences lack legal foundation. Case-Laws Customs Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798540