https://www.taxtmi.com/caselaws?id=799651 Minimum Import Price restrictions do not apply to goods placed in bonded warehousing solely for re-export where no intended diversion to home consumption is shown. A policy-based minimum price, without evidence of additional consideration, under-invoicing, concealment, or discrepancy, cannot alone displace the declared transaction value. Comparable import data cannot sustain value redetermination once that premise fails. In the absence of deliberate misdeclaration or mala fide undervaluation, goods are not liable to confiscation, redemption fine, or penalty. Such transactions retain their character as bonded warehousing for re-export rather than imports for domestic consumption. en-us Tue, 22 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799651 Minimum Import Price restrictions do not apply to goods placed in bonded warehousing solely for re-export where no intended diversion to home consumption is shown. A policy-based minimum price, without evidence of additional consideration, under-invoicing, concealment, or discrepancy, cannot alone displace the declared transaction value. Comparable import data cannot sustain value redetermination once that premise fails. In the absence of deliberate misdeclaration or mala fide undervaluation, goods are not liable to confiscation, redemption fine, or penalty. Such transactions retain their character as bonded warehousing for re-export rather than imports for domestic consumption. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799651