https://www.taxtmi.com/caselaws?id=798878 Rejection of declared transaction value and redetermination of customs value require material showing an untrue importer declaration; a supplier's bona fide shipment of incorrect goods, without evidence of importer misdeclaration, suppression or intent to evade duty, does not justify enhancement or consequential duty demand. Confiscation and penalty likewise cannot rest solely on the supplier's error. Packaged-commodity labelling declarations may be affixed with permission before home-consumption clearance, making the deficiency curable. Goods lacking mandatory BIS compliance remain subject to re-export where the foreign supplier lacks the required registration; related redemption fine concerning those goods remains unaffected. en-us Fri, 11 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798878 Rejection of declared transaction value and redetermination of customs value require material showing an untrue importer declaration; a supplier's bona fide shipment of incorrect goods, without evidence of importer misdeclaration, suppression or intent to evade duty, does not justify enhancement or consequential duty demand. Confiscation and penalty likewise cannot rest solely on the supplier's error. Packaged-commodity labelling declarations may be affixed with permission before home-consumption clearance, making the deficiency curable. Goods lacking mandatory BIS compliance remain subject to re-export where the foreign supplier lacks the required registration; related redemption fine concerning those goods remains unaffected. Case-Laws Customs Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798878