Declared transaction value in customs valuation stands unless a recognised exception is proved and true comparability is shown.

Declared transaction value of worn and used clothing must be accepted under customs valuation rules unless the department establishes a recognised ground for rejection. NIDB data or contemporaneous imports can justify enhancement only where the goods are shown to be truly comparable in quality, type, use and condition, and where the record supports an exception such as extra consideration or a special relationship. Mere reliance on import entries, without proof of those elements, is insufficient to discard the declared value. The stated position is that assessable value enhancement is not justified on that basis.

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Issues: Whether the assessable value of the imported worn clothing could be enhanced on the basis of NIDB data and other contemporaneous imports, or whether the declared transaction value was required to be accepted.

Analysis: The declared price of imported goods is to be accepted as the transaction value unless the case falls within the exceptions permitting rejection of that value. In the case of worn and used clothing, comparative reliance on other consignments requires material showing that the imports are truly comparable in quality, type, use and condition. Mere reference to NIDB data or other import entries, without proof that any exception under the valuation rules applies and without evidence of extra payment or special relationship, is insufficient to discard the declared value.

Conclusion: The enhancement of assessable value was not justified and the declared transaction value had to be accepted.

Final Conclusion: The Revenue's challenge to the valuation determination failed, and the order rejecting the enhanced assessable value was sustained.

Ratio Decidendi: Declared transaction value under the customs valuation regime cannot be rejected unless the department proves the applicability of a recognised exception, and contemporaneous imports may be relied upon only when true comparability is established.

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