https://www.taxtmi.com/caselaws?id=86941 Comparable import prices could not be used to reject the declared price where the relied-upon consignments were smaller, involved different commercial terms, and included deferred payment not present in the subject import. The record showed that the supplier ordinarily granted quantity discounts for larger orders, so the department's quotations and comparison imports did not provide a reliable basis for enhancing assessable value. On that valuation issue, the enhancement was therefore not justified and the importer succeeded. en-us Wed, 16 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86941 Comparable import prices could not be used to reject the declared price where the relied-upon consignments were smaller, involved different commercial terms, and included deferred payment not present in the subject import. The record showed that the supplier ordinarily granted quantity discounts for larger orders, so the department's quotations and comparison imports did not provide a reliable basis for enhancing assessable value. On that valuation issue, the enhancement was therefore not justified and the importer succeeded. Case-Laws Customs Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86941