https://www.taxtmi.com/caselaws?id=101347 Customs valuation of imported used clothing cannot be enhanced on the basis of a solitary higher comparable when the goods are non-standard and quality varies between consignments. The record showed that the Department relied on one bill of entry to support valuation at US $ 1.05 per kg, while multiple earlier assessments had settled the trade value at US $ 0.45 per kg. In these circumstances, the declared value at US $ 0.32 per kg was not accepted, but the evidence justified enhancement only to the prevailing assessed value of US $ 0.45 per kg, not to the isolated higher price. en-us Tue, 22 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101347 Customs valuation of imported used clothing cannot be enhanced on the basis of a solitary higher comparable when the goods are non-standard and quality varies between consignments. The record showed that the Department relied on one bill of entry to support valuation at US $ 1.05 per kg, while multiple earlier assessments had settled the trade value at US $ 0.45 per kg. In these circumstances, the declared value at US $ 0.32 per kg was not accepted, but the evidence justified enhancement only to the prevailing assessed value of US $ 0.45 per kg, not to the isolated higher price. Case-Laws Customs Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101347