Declared transaction value for imported car upheld where catalogue evidence was unrelated and no comparable imports were shown.

Declared transaction value of an imported car could not be rejected merely on the basis of an unrelated world car catalogue. The invoice value was not shown to be ungenuine or fabricated, and the imported model differed from the model reflected in the relied-upon catalogue, which also related to an earlier year. In the absence of evidence of identical or comparable imports, the declared transaction value remained the proper basis for assessment, and value enhancement on the catalogue material was unsustainable. The matter therefore had to be reassessed on the transaction value.

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Issues: Whether the declared transaction value of the imported car could be rejected and the value enhanced on the basis of an unrelated world car catalogue.

Analysis: The invoice value was not found to be ungenuine or fabricated. The imported model was different from the model shown in the relied-upon catalogue, and the catalogue itself pertained to an earlier year. In the absence of evidence of identical or comparable imports, the declared transaction value remained the proper basis for assessment.

Conclusion: The enhancement of value was unsustainable and the matter had to be reassessed on the basis of the transaction value.

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