https://www.taxtmi.com/caselaws?id=91362 Declared value for imported re-processed ABS glass filled regrind could not be rejected by reference to Platt's price list for prime material, because the goods were expressly found not to be prime material and the two were not comparable. Contemporaneous import evidence was not established, and the enhancement was made by routine loading without proper compliance with the valuation rules. On that basis, the declared invoice value could not be displaced by the inapposite reference price, and the value enhancement was unsustainable. The importer's declared value was therefore accepted. en-us Thu, 25 Feb 1999 00:00:00 +0530 Mon, 17 Oct 2011 15:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91362 Declared value for imported re-processed ABS glass filled regrind could not be rejected by reference to Platt's price list for prime material, because the goods were expressly found not to be prime material and the two were not comparable. Contemporaneous import evidence was not established, and the enhancement was made by routine loading without proper compliance with the valuation rules. On that basis, the declared invoice value could not be displaced by the inapposite reference price, and the value enhancement was unsustainable. The importer's declared value was therefore accepted. Case-Laws Customs Thu, 25 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91362