https://www.taxtmi.com/caselaws?id=99194 Where imported goods are found to be identical to goods covered in an earlier valuation matter, the assessable value must be aligned on the same basis as that comparable case. The valuation dispute concerned second-hand aluminium alloy quoted sheets, and the prior remand directed parity with the valuation fixed in the other importer's case pursuant to High Court directions. Applying that approach, the assessable value was fixed at Rs. 2,544 per M.T. CIF, and the assessee obtained relief on valuation. en-us Thu, 07 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99194 Where imported goods are found to be identical to goods covered in an earlier valuation matter, the assessable value must be aligned on the same basis as that comparable case. The valuation dispute concerned second-hand aluminium alloy quoted sheets, and the prior remand directed parity with the valuation fixed in the other importer's case pursuant to High Court directions. Applying that approach, the assessable value was fixed at Rs. 2,544 per M.T. CIF, and the assessee obtained relief on valuation. Case-Laws Customs Thu, 07 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99194