https://www.taxtmi.com/caselaws?id=87209 Customs valuation cannot be enhanced on the basis of an unreliable departmental quotation alone; the department must support rejection of the declared value with cogent evidence. The adjudicating authority's enhancement was unsustainable because the quotation relied on had already been discredited, leaving no reliable basis for a higher assessable value. The authority also failed to deal with the importer's contemporaneous import evidence, which was relevant to valuation. The operative principle is that declared value may be rejected only on proper evidentiary support, and all relevant contemporaneous import material must be considered before enhancement is sustained. en-us Mon, 21 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 14:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87209 Customs valuation cannot be enhanced on the basis of an unreliable departmental quotation alone; the department must support rejection of the declared value with cogent evidence. The adjudicating authority's enhancement was unsustainable because the quotation relied on had already been discredited, leaving no reliable basis for a higher assessable value. The authority also failed to deal with the importer's contemporaneous import evidence, which was relevant to valuation. The operative principle is that declared value may be rejected only on proper evidentiary support, and all relevant contemporaneous import material must be considered before enhancement is sustained. Case-Laws Customs Mon, 21 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87209