https://www.taxtmi.com/caselaws?id=98056 Contemporaneous import evidence for similar goods imported during the same period is material in customs valuation and must be considered, even where the comparable imports occurred at a different port. Where such evidence is produced at the appellate stage and may affect the assessable value, the original enhancement of value cannot be sustained without fresh examination. The valuation order was therefore set aside and the matter remanded for de novo consideration, with an effective opportunity of hearing and due regard to the new evidence. en-us Thu, 29 Jul 1999 00:00:00 +0530 Thu, 19 Jan 2012 10:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98056 Contemporaneous import evidence for similar goods imported during the same period is material in customs valuation and must be considered, even where the comparable imports occurred at a different port. Where such evidence is produced at the appellate stage and may affect the assessable value, the original enhancement of value cannot be sustained without fresh examination. The valuation order was therefore set aside and the matter remanded for de novo consideration, with an effective opportunity of hearing and due regard to the new evidence. Case-Laws Customs Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98056