https://www.taxtmi.com/caselaws?id=82391 Reliable additional evidence was admitted where it was relevant and assisted in determining the correct customs value of the imported vehicle. The chassis number in the manufacturer's communication matched the car covered by the bill of entry, and the department's reliance on an inferior model invoice was rejected when the relevant catalogue was unavailable. On that basis, the certified FOB export price supplied by the manufacturer was accepted as the proper assessable value, requiring reassessment of the car and any consequential refund due. en-us Mon, 26 Oct 1992 00:00:00 +0530 Mon, 04 Jul 2011 17:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82391 Reliable additional evidence was admitted where it was relevant and assisted in determining the correct customs value of the imported vehicle. The chassis number in the manufacturer's communication matched the car covered by the bill of entry, and the department's reliance on an inferior model invoice was rejected when the relevant catalogue was unavailable. On that basis, the certified FOB export price supplied by the manufacturer was accepted as the proper assessable value, requiring reassessment of the car and any consequential refund due. Case-Laws Customs Mon, 26 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82391