Imported second-hand machinery valuation turned on inconsistent supplier price evidence, with the higher original price upheld.

Valuation of imported second-hand machinery depended on the reliability of the supplier's price evidence. Where the supplier's communications showed inconsistent original price figures, and no satisfactory explanation was given for reducing the year-of-manufacture price from US $ 88,000 to US $ 55,000, the later revision was not accepted. In the absence of a credible basis for discarding the earlier figure, the higher original price was upheld for valuation purposes and the importer's contention was rejected.

---

---

Issues: Whether the original price of the imported second-hand machines in the year of manufacture should be taken at US $ 88,000 per machine or at US $ 55,000 per machine for valuation purposes.

Analysis: The supplier's communications gave inconsistent figures for the original price of the machines, and the later reduction to US $ 55,000 was not supported by any satisfactory explanation showing why the earlier figure of US $ 88,000 was . The record also did not explain why the first valuation should be discarded or on what basis it was subsequently revised. In the absence of a credible explanation from the importer or the supplier, the later revision of the price was not accepted.

Conclusion: The higher original price of US $ 88,000 per machine was upheld and the importer's contention was rejected.

---