https://www.taxtmi.com/caselaws?id=800790 Customs revaluation and differential-duty recovery require corroborated valuation evidence, transparent expert methodology, and a meaningful opportunity to challenge adverse material. Unverified overseas information and unexplained technical reports cannot establish undervaluation where Customs had examined and assessed the imports. Confiscation requires the separate statutory notice and procedure; a duty-recovery notice cannot substitute for it, and goods already cleared and unavailable cannot be confiscated. The extended recovery period cannot apply without proof of deliberate suppression, particularly where import declarations and Customs assessments disclosed the relevant facts. Consequently, the valuation-based duty demands, confiscation, redemption fines, and penalties lack legal foundation. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800790 Customs revaluation and differential-duty recovery require corroborated valuation evidence, transparent expert methodology, and a meaningful opportunity to challenge adverse material. Unverified overseas information and unexplained technical reports cannot establish undervaluation where Customs had examined and assessed the imports. Confiscation requires the separate statutory notice and procedure; a duty-recovery notice cannot substitute for it, and goods already cleared and unavailable cannot be confiscated. The extended recovery period cannot apply without proof of deliberate suppression, particularly where import declarations and Customs assessments disclosed the relevant facts. Consequently, the valuation-based duty demands, confiscation, redemption fines, and penalties lack legal foundation. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800790