https://www.taxtmi.com/caselaws?id=90009 Declared transaction value of imported metal accessories for imitation jewellery could not be rejected merely by reference to the London Metal Exchange price of prime brass and assumed manufacturing charges. The department did not disprove the importer's explanation that the goods were made from brass waste, nor did it establish that the declared value was incorrect or that the buyer and supplier were related. Since the burden to show that the declared value was unacceptable remained on the department and was not discharged, enhancement of value was not justified and the declared value was accepted. en-us Fri, 05 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90009 Declared transaction value of imported metal accessories for imitation jewellery could not be rejected merely by reference to the London Metal Exchange price of prime brass and assumed manufacturing charges. The department did not disprove the importer's explanation that the goods were made from brass waste, nor did it establish that the declared value was incorrect or that the buyer and supplier were related. Since the burden to show that the declared value was unacceptable remained on the department and was not discharged, enhancement of value was not justified and the declared value was accepted. Case-Laws Customs Fri, 05 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90009