https://www.taxtmi.com/caselaws?id=800313 Transaction value under customs law cannot be rejected solely on NIDB data without cogent proof that the invoice price is inaccurate or that the data concerns comparable goods. Accordingly, enhanced valuation, differential duty for earlier cleared consignments, and confiscation founded on that enhancement do not survive. Duty remains payable on admitted undeclared quantities at the declared unit value. Power-of-attorney holders who exercised effective control over a proprietary concern and its imports fall within the extended concept of importer and remain liable for import obligations arising during the proprietor's lifetime. A substantial quantity discrepancy supports penalty for false declaration, while other penalty directions fail. en-us Mon, 28 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800313 Transaction value under customs law cannot be rejected solely on NIDB data without cogent proof that the invoice price is inaccurate or that the data concerns comparable goods. Accordingly, enhanced valuation, differential duty for earlier cleared consignments, and confiscation founded on that enhancement do not survive. Duty remains payable on admitted undeclared quantities at the declared unit value. Power-of-attorney holders who exercised effective control over a proprietary concern and its imports fall within the extended concept of importer and remain liable for import obligations arising during the proprietor's lifetime. A substantial quantity discrepancy supports penalty for false declaration, while other penalty directions fail. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800313