https://www.taxtmi.com/caselaws?id=88196 Imported machine valuation could not safely be based on an alleged United Kingdom comparable because the record did not show that the machines were identical or sufficiently similar in specification, origin, size, brand, or date of import. At the same time, the importer's documents were incomplete and did not satisfactorily explain the gap between the purchase documents and the declared invoice value. The proper course was to reassess the value on the basis of the Hong Kong invoice value rather than the United Kingdom price, and the redemption fine was reduced accordingly. en-us Fri, 27 Mar 1998 00:00:00 +0530 Thu, 15 Sep 2011 17:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88196 Imported machine valuation could not safely be based on an alleged United Kingdom comparable because the record did not show that the machines were identical or sufficiently similar in specification, origin, size, brand, or date of import. At the same time, the importer's documents were incomplete and did not satisfactorily explain the gap between the purchase documents and the declared invoice value. The proper course was to reassess the value on the basis of the Hong Kong invoice value rather than the United Kingdom price, and the redemption fine was reduced accordingly. Case-Laws Customs Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88196