https://www.taxtmi.com/caselaws?id=800637 Customs assessment may treat temporally proximate consignments from a common supplier as one complete motorcycle where matching markings, inspection evidence and a foreign registration plate establish a deliberately split composite import. Declared spare-parts values may then be rejected and residual valuation used where they do not represent the goods actually imported and other valuation methods lack reliable data. Duty remains chargeable to the real importer rather than jointly and severally to distinct persons who did not jointly import. Objective evidence can sustain confiscation and false-declaration penalties independently of customs statements where statutory safeguards for their substantive use are unmet. Proper-officer jurisdiction and common adjudication of linked port clearances are also addressed. en-us Tue, 06 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800637 Customs assessment may treat temporally proximate consignments from a common supplier as one complete motorcycle where matching markings, inspection evidence and a foreign registration plate establish a deliberately split composite import. Declared spare-parts values may then be rejected and residual valuation used where they do not represent the goods actually imported and other valuation methods lack reliable data. Duty remains chargeable to the real importer rather than jointly and severally to distinct persons who did not jointly import. Objective evidence can sustain confiscation and false-declaration penalties independently of customs statements where statutory safeguards for their substantive use are unmet. Proper-officer jurisdiction and common adjudication of linked port clearances are also addressed. Case-Laws Customs Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800637