https://www.taxtmi.com/caselaws?id=100967 A declared customs transaction value cannot be rejected or enhanced unless statutory grounds for doubt or inaccuracy are supported by material evidence. Earlier imports at a slightly higher price, without proof that the same origin or comparable conditions applied, were insufficient to displace the declared price. Rule 10A of the Customs Valuation Rules, 1988 did not apply to the first import because it was introduced later, and for later imports the record did not create a reasonable doubt about the truth or accuracy of the declared value. The valuation enhancement orders were therefore unsustainable. en-us Mon, 31 Dec 2001 00:00:00 +0530 Wed, 08 Feb 2012 11:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100967 A declared customs transaction value cannot be rejected or enhanced unless statutory grounds for doubt or inaccuracy are supported by material evidence. Earlier imports at a slightly higher price, without proof that the same origin or comparable conditions applied, were insufficient to displace the declared price. Rule 10A of the Customs Valuation Rules, 1988 did not apply to the first import because it was introduced later, and for later imports the record did not create a reasonable doubt about the truth or accuracy of the declared value. The valuation enhancement orders were therefore unsustainable. Case-Laws Customs Mon, 31 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100967