Customs valuation by comparable imports upheld where alleged comparables were not technically identical or similar goods.

Customs value may be redetermined under Rule 6 where the import instances relied upon for comparison are not shown to be technically identical or similar. The Revenue's higher-value references were rejected because the imported synchronous motors differed in wattage, dimensions and other specifications, so they could not safely support enhancement. The Commissioner was justified in using a reliable contemporaneous import reflected in NIDB data as the comparable value, and a challenge based only on the tariff description of the cited entry did not displace that valuation.

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Issues: Whether the value of the imported synchronous motors could be enhanced on the basis of the contemporaneous import instances relied upon by the Revenue, or whether the Commissioner was justified in determining value under Rule 6 of the Customs Valuation Rules, 1988.

Analysis: The Revenue's attempt to adopt higher values from other import instances was rejected because the goods relied upon were not shown to be technically comparable with the imported goods. The imported motors differed in wattage, dimensions and other specifications, and the record did not justify treating the higher-value instances as identical or similar goods. The Commissioner was therefore justified in discarding those instances and in resorting to Rule 6, using the contemporaneous import reflected in the NIDB data as a reliable comparable. The challenge based on the tariff description of the cited entry was not accepted, since the data entry was found to be a dependable comparable and the valuation exercise had been undertaken on proper scrutiny.

Conclusion: The valuation adopted by the Commissioner was upheld and the Revenue's appeal failed.

Ratio Decidendi: Where the goods relied upon for comparison are not established to be identical or similar, customs value may be redetermined under Rule 6 on the basis of a reliable contemporaneous import instance, and a mere tariff-description objection will not displace that comparable value.

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