https://www.taxtmi.com/caselaws?id=82110 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. en-us Wed, 27 Jun 1990 00:00:00 +0530 Sat, 02 Jul 2011 10:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82110 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. Case-Laws Customs Wed, 27 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82110