Customs court dismissed appeal because customs failed to prove value determination impossible before using fallback method.

The Supreme Court dismissed the extraordinary review against the General Customs Office's decision to determine customs value under Article 29 of the Customs Code. The importer argued the invoice was unreliable, but the court found the lower court failed to demonstrate that value could not be established under Articles 25 through 28 first. Consequently, the court ruled that applying Article 29 without exhausting prior statutory steps constituted a serious violation of the Customs Code.