तदेव निविष्टपण्यस्य भाण्डस्य हीनप्रतिवर्णकेनार्घापकर्षणे सारभाण्डस्य फल्गुभाण्डेन प्रतिच्छादने च कुर्यात् ॥ कZ_०२.२१.१२ ॥
tadeva niviṣṭapaṇyasya bhāṇḍasya hīnaprativarṇakenārghāpakarṣaṇe sārabhāṇḍasya phalgubhāṇḍena praticchādane ca kuryāt
The same penalty shall apply when, after goods have been entered/registered, one reduces the assessed price by presenting an inferior sample/colour-match, or when one conceals superior-quality goods by covering them with inferior goods.
Lowering the assessed price using an inferior sample and hiding superior goods under inferior goods—both distort fair valuation and inspection.