https://www.taxtmi.com/caselaws?id=81091 Customs valuation under Section 14(1)(a) requires comparable contemporaneous imports that match in physical characteristics, quality, reputation, country of origin and time of import; suspicion or differences in origin and quantity are insufficient to justify enhancement. The Department's reliance material did not constitute corroborative proof of undervaluation, while the importer produced contemporaneous imports at comparable prices and the record did not show a non-commercial or non-arm's-length transaction. On jurisdiction, a mere change of entries in the bill of entry by the Assistant Collector, without a speaking order or recorded reasons, was not an adjudicatory order, so the Collector's adjudication remained within jurisdiction. The confiscation and penalty were set aside. en-us Tue, 17 Apr 1990 00:00:00 +0530 Wed, 22 Jun 2011 13:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81091 Customs valuation under Section 14(1)(a) requires comparable contemporaneous imports that match in physical characteristics, quality, reputation, country of origin and time of import; suspicion or differences in origin and quantity are insufficient to justify enhancement. The Department's reliance material did not constitute corroborative proof of undervaluation, while the importer produced contemporaneous imports at comparable prices and the record did not show a non-commercial or non-arm's-length transaction. On jurisdiction, a mere change of entries in the bill of entry by the Assistant Collector, without a speaking order or recorded reasons, was not an adjudicatory order, so the Collector's adjudication remained within jurisdiction. The confiscation and penalty were set aside. Case-Laws Customs Tue, 17 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81091