https://www.taxtmi.com/caselaws?id=84968 Declared transaction value of an imported car could not be rejected merely on the basis of an unrelated world car catalogue. The invoice value was not shown to be ungenuine or fabricated, and the imported model differed from the model reflected in the relied-upon catalogue, which also related to an earlier year. In the absence of evidence of identical or comparable imports, the declared transaction value remained the proper basis for assessment, and value enhancement on the catalogue material was unsustainable. The matter therefore had to be reassessed on the transaction value. en-us Tue, 19 Nov 1991 00:00:00 +0530 Mon, 01 Aug 2011 18:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84968 Declared transaction value of an imported car could not be rejected merely on the basis of an unrelated world car catalogue. The invoice value was not shown to be ungenuine or fabricated, and the imported model differed from the model reflected in the relied-upon catalogue, which also related to an earlier year. In the absence of evidence of identical or comparable imports, the declared transaction value remained the proper basis for assessment, and value enhancement on the catalogue material was unsustainable. The matter therefore had to be reassessed on the transaction value. Case-Laws Customs Tue, 19 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84968