https://www.taxtmi.com/caselaws?id=85576 Customs valuation of imported staple pins was enhanced because the declared price was not established as the ordinary international price for the goods actually imported. The import papers and sale confirmation referred only to staple pins without a brand name, while the shipment was of Pelikan brand goods. The comparable import was not shown to be materially different in value, and the quantity difference was not appreciable. On that basis, the value enhancement was upheld and the appeal was dismissed. en-us Fri, 09 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 18:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85576 Customs valuation of imported staple pins was enhanced because the declared price was not established as the ordinary international price for the goods actually imported. The import papers and sale confirmation referred only to staple pins without a brand name, while the shipment was of Pelikan brand goods. The comparable import was not shown to be materially different in value, and the quantity difference was not appreciable. On that basis, the value enhancement was upheld and the appeal was dismissed. Case-Laws Customs Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85576