https://www.taxtmi.com/caselaws?id=102809 Contemporaneous import prices justified enhancement of the declared value of imported calculators where the invoice and carton both identified the goods as CT-500 models and their identity was established. The department's price evidence was not displaced, and the earlier factual reasoning that the goods were different, were stock lots, or required the department to disprove the importer's claim was found unsustainable. The cited Supreme Court authority was held inapplicable on these facts, so the value loading was upheld, the Commissioner (Appeals) order was set aside, and the Revenue's appeal succeeded. en-us Tue, 23 Jul 2002 00:00:00 +0530 Thu, 16 Feb 2012 12:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102809 Contemporaneous import prices justified enhancement of the declared value of imported calculators where the invoice and carton both identified the goods as CT-500 models and their identity was established. The department's price evidence was not displaced, and the earlier factual reasoning that the goods were different, were stock lots, or required the department to disprove the importer's claim was found unsustainable. The cited Supreme Court authority was held inapplicable on these facts, so the value loading was upheld, the Commissioner (Appeals) order was set aside, and the Revenue's appeal succeeded. Case-Laws Customs Tue, 23 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102809