https://www.taxtmi.com/caselaws?id=85593 Declared transaction value for imported disperse dyes should not be displaced without reliable factual material showing undervaluation or valid comparables. The record did not adequately support rejection of the origin certificate merely because no Indonesian certificate was produced, and goods of German origin could not be treated as identical or similar to goods of Indonesian origin without dependable comparative data. The valuation rules required a proper basis before adopting a higher assessable value, so the enhanced valuation and consequential confiscation, duty demand, redemption fine and penalty could not stand. en-us Mon, 12 Feb 1996 00:00:00 +0530 Sat, 06 Aug 2011 10:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85593 Declared transaction value for imported disperse dyes should not be displaced without reliable factual material showing undervaluation or valid comparables. The record did not adequately support rejection of the origin certificate merely because no Indonesian certificate was produced, and goods of German origin could not be treated as identical or similar to goods of Indonesian origin without dependable comparative data. The valuation rules required a proper basis before adopting a higher assessable value, so the enhanced valuation and consequential confiscation, duty demand, redemption fine and penalty could not stand. Case-Laws Customs Mon, 12 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85593