https://www.taxtmi.com/caselaws?id=800869 Customs valuation requires sustainable reasonable doubt before declared transaction value can be rejected, followed by sequential application of prescribed valuation rules to each import. Unverified mobile-phone records, selectively relied-on spreadsheets and invoices, uncorroborated statements, and extrapolation from other transactions do not provide reliable admissible grounds for undervaluation demands, particularly where contemporaneous-import data is disregarded. Accordingly, valuation-based differential duty, interest and penalties were unsustainable. Failure to authenticate certificates of origin justified denial of preferential tariff treatment, leaving duty and interest payable for affected imports; however, absent evidence of importers' knowledge, involvement or collusion, related penalties were unsustainable. en-us Fri, 09 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800869 Customs valuation requires sustainable reasonable doubt before declared transaction value can be rejected, followed by sequential application of prescribed valuation rules to each import. Unverified mobile-phone records, selectively relied-on spreadsheets and invoices, uncorroborated statements, and extrapolation from other transactions do not provide reliable admissible grounds for undervaluation demands, particularly where contemporaneous-import data is disregarded. Accordingly, valuation-based differential duty, interest and penalties were unsustainable. Failure to authenticate certificates of origin justified denial of preferential tariff treatment, leaving duty and interest payable for affected imports; however, absent evidence of importers' knowledge, involvement or collusion, related penalties were unsustainable. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800869