https://www.taxtmi.com/caselaws?id=88568 Declared invoice value cannot be rejected merely because the bill of entry misstated the country of origin, where customs verification confirmed the manufacturer's Canadian address and no incorrect particulars in the invoice were shown. The document states that the transaction value remained reliable because the department failed to establish that the invoice was false or that the declared particulars were inaccurate. In those circumstances, re-determination of assessable value by comparison with similar goods under Rule 8 was not justified, and the declared value was accepted in favour of the assessee. en-us Fri, 06 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88568 Declared invoice value cannot be rejected merely because the bill of entry misstated the country of origin, where customs verification confirmed the manufacturer's Canadian address and no incorrect particulars in the invoice were shown. The document states that the transaction value remained reliable because the department failed to establish that the invoice was false or that the declared particulars were inaccurate. In those circumstances, re-determination of assessable value by comparison with similar goods under Rule 8 was not justified, and the declared value was accepted in favour of the assessee. Case-Laws Customs Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88568