Valuation disputes are on an upsurge in all jurisdictions, India being no different. The collection of customs duties is directly proportionate to the rate of Customs Duty and level of enforcement. To maximize collection of customs duties, customs authorities in all jurisdictions work with revenue bias while enforcing domestic laws, safeguarding national security, implementing effective controls and confirming to so called trade facilitation. The declared value in an import transaction is often rejected arbitrarily by customs officers relying on various risk assessment tools including national valuation data base under plea of contemporaneous imports at higher value without any objectivity and prudence.