https://www.taxtmi.com/caselaws?id=88420 The assessable value of imported reflectors could not be enhanced on the basis of invoices from Japan because the relied-upon imports were not shown to be contemporaneous. The goods under assessment were imported from Singapore with declared Singapore origin, and the mere use of the same brand name did not establish the same origin or manufacturer. Comparison with Japanese imports was therefore treated as an insufficient valuation basis, following the approach adopted in an earlier similar matter. The declared invoice value was not displaced, and the enhancement was held unjustified. en-us Wed, 24 Jul 1996 00:00:00 +0530 Sat, 17 Sep 2011 17:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88420 The assessable value of imported reflectors could not be enhanced on the basis of invoices from Japan because the relied-upon imports were not shown to be contemporaneous. The goods under assessment were imported from Singapore with declared Singapore origin, and the mere use of the same brand name did not establish the same origin or manufacturer. Comparison with Japanese imports was therefore treated as an insufficient valuation basis, following the approach adopted in an earlier similar matter. The declared invoice value was not displaced, and the enhancement was held unjustified. Case-Laws Customs Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88420