https://www.taxtmi.com/caselaws?id=83828 Declared import value could not be rejected where the department's comparison goods were not shown to be identical or similar in type, quality, use, origin, or timing of import, and the alleged supplier quotation and enquiry were not proved with reliable contemporaneous evidence. The transaction value therefore remained binding and the assessment had to proceed on the invoice price. Because the enhancement failed, the alleged misdeclaration ceased to exist and confiscation and penalties could not be sustained. en-us Tue, 18 Jan 1994 00:00:00 +0530 Mon, 18 Jul 2011 12:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83828 Declared import value could not be rejected where the department's comparison goods were not shown to be identical or similar in type, quality, use, origin, or timing of import, and the alleged supplier quotation and enquiry were not proved with reliable contemporaneous evidence. The transaction value therefore remained binding and the assessment had to proceed on the invoice price. Because the enhancement failed, the alleged misdeclaration ceased to exist and confiscation and penalties could not be sustained. Case-Laws Customs Tue, 18 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83828