https://www.taxtmi.com/caselaws?id=85374 The enhancement of the declared value of imported Javitri Mace could not be sustained because the relied-upon comparable imports were not shown to be truly similar in quantity, quality, crop origin, or stock condition. The goods were an old crop with poor quality, foreign matter, broken pieces, and dust, and no proper adjustment was made for these material differences. As the valuation basis failed, the consequential confiscation, redemption fine, and penalty were also set aside. en-us Tue, 02 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85374 The enhancement of the declared value of imported Javitri Mace could not be sustained because the relied-upon comparable imports were not shown to be truly similar in quantity, quality, crop origin, or stock condition. The goods were an old crop with poor quality, foreign matter, broken pieces, and dust, and no proper adjustment was made for these material differences. As the valuation basis failed, the consequential confiscation, redemption fine, and penalty were also set aside. Case-Laws Customs Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85374