https://www.taxtmi.com/caselaws?id=102711 Declared value must be accepted as the transaction value under Rule 4 of the Customs Valuation Rules unless special circumstances justify rejection. Different values adopted for similar imports from other sources, by themselves, do not displace the declared price or establish grounds to reject it. The appellate authority's approach was consistent with the rule and with the absence of conditions necessary to interfere with the declared valuation. en-us Thu, 21 Feb 2002 00:00:00 +0530 Wed, 15 Feb 2012 17:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102711 Declared value must be accepted as the transaction value under Rule 4 of the Customs Valuation Rules unless special circumstances justify rejection. Different values adopted for similar imports from other sources, by themselves, do not displace the declared price or establish grounds to reject it. The appellate authority's approach was consistent with the rule and with the absence of conditions necessary to interfere with the declared valuation. Case-Laws Customs Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102711