Declared value of second-hand machinery upheld where weight difference alone did not justify enhancement of assessable value.

Declared value for an imported second-hand printing machine was upheld because the only basis for challenge was a weight difference against another cleared machine. No evidence showed that the extra weight reflected accessories, parts, or components, or that it justified a higher assessable value. The declared value had already been accepted by reference to a contemporaneous import of a similar machine, and no material reason was shown to reject that comparison. On that basis, the Commissioner's acceptance of the declared value was left undisturbed.

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Issues: Whether the declared value of the imported second-hand printing machine required rejection and enhancement on the basis of alleged differences in weight and comparison with another import.

Analysis: The only material relied upon to dispute the declared value was that the imported machine weighed more than a machine previously cleared through another customs station. No evidence was produced to show that the increased weight reflected additional accessories, parts, or components, or that it justified a higher assessable value. The declared value had been accepted by reference to a comparable contemporaneous import of a similar machine, and no reason was shown to disturb that approach.

Conclusion: The declared value was correctly accepted and no interference with the Commissioner's order was warranted.

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