Higher value of jewellery declared by assessee to claim higher VAT refund acceptable for its import

Excise & Custom : When assessee has declared value of jewellery at 14,500 pound for getting VAT Refund from British authority, then, on import of such jewellery in India, value shall be taken at 14,500 Pound and assessee cannot contend that value of 14,500 pound was declared on higher side to claim more refund British authority