https://www.taxtmi.com/caselaws?id=98237 Assessable value of imported bobbin cases could not be enhanced by relying on an earlier import invoice because the cited import was of Japanese-origin goods made about one year earlier and in a much smaller quantity, so it was not a contemporaneous comparable. The record also lacked sufficient evidence to reject the declared transaction value. On the same evidentiary basis, confiscation for alleged misdeclaration of country of origin was unsustainable. The stated legal effect is that both enhancement of value and confiscation were not justified. en-us Fri, 12 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98237 Assessable value of imported bobbin cases could not be enhanced by relying on an earlier import invoice because the cited import was of Japanese-origin goods made about one year earlier and in a much smaller quantity, so it was not a contemporaneous comparable. The record also lacked sufficient evidence to reject the declared transaction value. On the same evidentiary basis, confiscation for alleged misdeclaration of country of origin was unsustainable. The stated legal effect is that both enhancement of value and confiscation were not justified. Case-Laws Customs Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98237