https://www.taxtmi.com/caselaws?id=82109 Comparable import prices can be used to enhance declared value where the imported aniseeds are shown to be of the same broken quality as the relied-upon consignments. A gap of about four months between the disputed import and the comparable transactions did not, by itself, make the prices unusable, because there was no evidence of a drastic fall in prices. On that basis, the contemporaneous import evidence was accepted for valuation and the enhancement of value was upheld. en-us Fri, 11 May 1990 00:00:00 +0530 Sat, 02 Jul 2011 10:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82109 Comparable import prices can be used to enhance declared value where the imported aniseeds are shown to be of the same broken quality as the relied-upon consignments. A gap of about four months between the disputed import and the comparable transactions did not, by itself, make the prices unusable, because there was no evidence of a drastic fall in prices. On that basis, the contemporaneous import evidence was accepted for valuation and the enhancement of value was upheld. Case-Laws Customs Fri, 11 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82109