https://www.taxtmi.com/caselaws?id=107726 Declared value for an imported second-hand printing machine was upheld because the only basis for challenge was a weight difference against another cleared machine. No evidence showed that the extra weight reflected accessories, parts, or components, or that it justified a higher assessable value. The declared value had already been accepted by reference to a contemporaneous import of a similar machine, and no material reason was shown to reject that comparison. On that basis, the Commissioner's acceptance of the declared value was left undisturbed. en-us Thu, 12 Jun 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107726 Declared value for an imported second-hand printing machine was upheld because the only basis for challenge was a weight difference against another cleared machine. No evidence showed that the extra weight reflected accessories, parts, or components, or that it justified a higher assessable value. The declared value had already been accepted by reference to a contemporaneous import of a similar machine, and no material reason was shown to reject that comparison. On that basis, the Commissioner's acceptance of the declared value was left undisturbed. Case-Laws Customs Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107726