https://www.taxtmi.com/caselaws?id=90174 Declared transaction value for imported micro motors could not be rejected merely because the Department relied on alleged comparable imports of another importer. The goods were found to be different, and the evidence did not establish that the other imports were identical or truly comparable. Mere difference in classification was insufficient to displace the invoice price, and no corroborative material showed the declared value to be unreliable. On that basis, enhancement of assessable value was unsustainable, and the penalty based on the same valuation allegation could not be maintained. en-us Tue, 08 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 11:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90174 Declared transaction value for imported micro motors could not be rejected merely because the Department relied on alleged comparable imports of another importer. The goods were found to be different, and the evidence did not establish that the other imports were identical or truly comparable. Mere difference in classification was insufficient to displace the invoice price, and no corroborative material showed the declared value to be unreliable. On that basis, enhancement of assessable value was unsustainable, and the penalty based on the same valuation allegation could not be maintained. Case-Laws Customs Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90174