https://www.taxtmi.com/caselaws?id=72510 Where comparable imports by the same importer were available at a substantially higher value and no evidence explained the price difference, the invoice value was not accepted for customs assessment; valuation on a comparable-goods basis under the Customs Valuation Rules was treated as appropriate. Once that base value was adopted, freight and insurance could be added to reach assessable value, and inclusion of 1% landing charges was also upheld as part of import valuation. The customs valuation adopted by the authorities was sustained on all material points. en-us Tue, 27 May 1986 00:00:00 +0530 Fri, 20 May 2011 11:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72510 Where comparable imports by the same importer were available at a substantially higher value and no evidence explained the price difference, the invoice value was not accepted for customs assessment; valuation on a comparable-goods basis under the Customs Valuation Rules was treated as appropriate. Once that base value was adopted, freight and insurance could be added to reach assessable value, and inclusion of 1% landing charges was also upheld as part of import valuation. The customs valuation adopted by the authorities was sustained on all material points. Case-Laws Customs Tue, 27 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72510