Customs valuation may rely on contemporaneous import prices when invoice value is not supported by evidence of material differences.

Customs valuation may reject declared invoice value where the importer does not substantiate claimed differences in freight, quality, or contract timing, and where contemporaneous prices of similar goods at the time and place of importation are available. The record showed no evidence of the freight difference between containerised and non-containerised imports, and no material distinction was established between FAQ quality and whole variety goods. On that basis, adoption of contemporaneous import prices in preference to the invoice value was justified.

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Issues: Whether the customs authorities were justified in rejecting the declared invoice value and determining the assessable value on the basis of contemporaneous import prices under the valuation provision.

Analysis: The declared value was challenged on the basis of alleged differences in freight, quality, and the date of contract. No evidence was adduced to show the extent of freight difference between containerised and non-containerised imports. The record also showed that the appellants had not established any material distinction between FAQ quality and whole variety goods. Where the price of similar goods at the time and place of importation was available, the valuation provision permitted adoption of that price in preference to the invoice value.

Conclusion: The rejection of the invoice value and adoption of contemporaneous import prices was justified, and the appeal failed.

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