Improper Enhancement of Imported Goods' Value Due to Unjustified Freight Charges Lacks Justification.

Enhancement of the value of the imported goods twice - When the freight is pre-paid and inclusive in the price, there is no requirement to add element of freight @20% for USD 585. - It is also observed that about the invoice produced by the shipping line, the appellant had no knowledge and it is not also known when such invoice was produced before custom authority at the port of export - enhancement of the value from USD 531 to UD 585 is without any basis and the same is not sustainable. - AT .....

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