https://www.taxtmi.com/caselaws?id=94920 Declared value of imported citric acid could not be rejected on the basis of another import unless the comparison import was shown to be identical or similar and the material particulars needed to test comparability were available. For the comparable-value method, details such as origin, quantity and other relevant facts must support the alleged benchmark import; a bare reference to the same commodity or supplier is insufficient. The declared value was therefore accepted and the proposed enhancement failed for lack of a valid comparable import. en-us Sat, 23 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 17:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94920 Declared value of imported citric acid could not be rejected on the basis of another import unless the comparison import was shown to be identical or similar and the material particulars needed to test comparability were available. For the comparable-value method, details such as origin, quantity and other relevant facts must support the alleged benchmark import; a bare reference to the same commodity or supplier is insufficient. The declared value was therefore accepted and the proposed enhancement failed for lack of a valid comparable import. Case-Laws Customs Sat, 23 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94920