https://www.taxtmi.com/caselaws?id=94930 Imported plastic resin cannot have its assessable value enhanced merely by relying on a minimum far east international price reference. In the absence of contemporaneous import evidence, and where the material relied on was not shown to have been disclosed to the importer before adjudication, the declared transaction value remained unshaken on the facts recorded. The material therefore did not provide a proper basis to disturb the importer's declared value, and the revenue challenge failed. en-us Thu, 28 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 18:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94930 Imported plastic resin cannot have its assessable value enhanced merely by relying on a minimum far east international price reference. In the absence of contemporaneous import evidence, and where the material relied on was not shown to have been disclosed to the importer before adjudication, the declared transaction value remained unshaken on the facts recorded. The material therefore did not provide a proper basis to disturb the importer's declared value, and the revenue challenge failed. Case-Laws Customs Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94930