Declared transaction value must be rejected first before enhancement of import valuation under customs law.

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....Declared transaction value for imported goods must be accepted under the Customs Act and Customs Valuation Rules unless the department first records valid reasons to doubt its truth or accuracy and then applies the valuation rules sequentially. Here, the invoice and banking documents supported the declared price, there was no buyer-seller relationship or evidence of extra consideration, and the department relied on a single later higher-priced comparable despite most comparables being lower. The enhancement was therefore without legal basis and was set aside. Because the differential duty and interest had been paid under protest on an unlawful enhancement, the Tribunal ordered refund with interest from the date of payment until refund.....