Rejection of declared value upheld on forged consent and similar-goods valuation; duplicate penalty on proprietary concern set aside.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Declared value could be rejected where the proper officer had reason to doubt its truth or accuracy, and a forged consent letter provided a valid basis for rejection; valuation was then correctly made under the sequential rules using the value of similar Heavy Melting Scrap, and the challenge to valuation failed. A separate summons relating to a different customs broker regulations enquiry was irrelevant because it did not affect the valuation and weighment findings in the impugned orders. A proprietary concern has no separate legal existence from its proprietor, so an independent penalty on the concern could not stand once penalty had been imposed on the proprietor; the separate writ filed in the concern's name was therefore not maintainable.....