Assessable value under customs law cannot be enhanced using incomparable imports or separate post-import consultancy charges.

Imported equipment value could not be enhanced on the basis of another import where the goods were not comparable. Project consultancy charges paid under a separate contract for post-import installation and commissioning were distinct from the price actually paid or payable for the goods, were not a condition of sale, and were therefore not includible in the assessable value. Additions under the valuation rules must rest on objective and quantifiable data and can extend only to charges covered by those rules.

---

---

Issues: Whether the transaction value of the imported equipment could be rejected and enhanced on the basis of another importer's value, and whether project consultancy charges paid under a separate contract for post-import installation and commissioning were includible in the assessable value.

Analysis: The imported goods and the goods relied upon for comparison were found not to be comparable, so enhancement of value on that basis was not justified. The consultancy charges related to post-import activities and were covered by a separate contract. They were distinct from the price actually paid or payable for the imported goods and did not form a condition of sale. The additions permitted under the valuation rules must be supported by objective and quantifiable data, and only those charges falling within the rule could be included.

Conclusion: The enhancement of value was unsustainable and the project consultancy charges were not includible in the assessable value.

Final Conclusion: The appeals succeeded and the impugned order was set aside with consequential relief to the assessee.

Ratio Decidendi: Charges for post-import services under a separate and distinct contract, which are not a condition of sale and are not objectively attributable to the imported goods, cannot be added to the assessable value; comparable-import based enhancement is impermissible where the goods are not shown to be comparable.

---