Transaction value for imports upheld where enhancement rested only on a later valuation letter and unsupported contemporaneous import claims.

Declared transaction value for imported blank video cassettes could not be rejected merely on the basis of a later Directorate of Valuation letter and an asserted higher-value import in a subsequent month. In the absence of any independent material showing that the invoice price was incorrect, the declared value remained unshaken. The existence of comparable imports at a similar price at another ICD also supported acceptance of the transaction value. The proposed enhancement was therefore not justified, and the invoice value was accepted.

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Issues: Whether the declared transaction value of the imported blank video cassettes could be rejected and enhanced on the basis of a Directorate of Valuation letter and alleged contemporaneous imports.

Analysis: The enhancement was sought only on the strength of a later letter referring to an import at a higher value in the subsequent January. No other material supported rejection of the invoice price. There was no evidence that the declared invoice did not reflect the correct transaction value, and the existence of imports at a similar price at another ICD tended to support the declared value.

Conclusion: The declared transaction value was accepted and the proposed enhancement was not justified.

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