https://www.taxtmi.com/caselaws?id=98841 Second-hand moulds imported free of charge raised valuation difficulty because the declared invoice value had no satisfactory basis and the supplier was not the manufacturer. The note states that direct comparison under Rules 5, 6 and 7 of the Customs Valuation Rules was impracticable unless comparable goods were shown to be substantially identical in condition, use and manufacture. In that situation, the appropriate approach was to determine the cost of new moulds at the relevant time and apply suitable depreciation, with re-determination on a best judgment basis where reliable comparative data was unavailable. en-us Mon, 24 Jan 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98841 Second-hand moulds imported free of charge raised valuation difficulty because the declared invoice value had no satisfactory basis and the supplier was not the manufacturer. The note states that direct comparison under Rules 5, 6 and 7 of the Customs Valuation Rules was impracticable unless comparable goods were shown to be substantially identical in condition, use and manufacture. In that situation, the appropriate approach was to determine the cost of new moulds at the relevant time and apply suitable depreciation, with re-determination on a best judgment basis where reliable comparative data was unavailable. Case-Laws Customs Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98841