https://www.taxtmi.com/caselaws?id=107755 When declared import value is doubted, the Customs valuation rules must be applied sequentially and the authority cannot jump to Rule 11 as a method of valuation; Rule 11 serves only to resolve disputes. The rejection of transaction value was also unsustainable because the relied-upon contemporaneous import differed in country of origin, quantity and commercial level, making it an improper comparator for enhancement. No sufficient evidence showed that the sale was outside the ordinary course of trade, and the declared range was supported by PLATT quotations. The value enhancement was therefore set aside and assessment had to proceed on the declared value. en-us Mon, 21 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 13:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107755 When declared import value is doubted, the Customs valuation rules must be applied sequentially and the authority cannot jump to Rule 11 as a method of valuation; Rule 11 serves only to resolve disputes. The rejection of transaction value was also unsustainable because the relied-upon contemporaneous import differed in country of origin, quantity and commercial level, making it an improper comparator for enhancement. No sufficient evidence showed that the sale was outside the ordinary course of trade, and the declared range was supported by PLATT quotations. The value enhancement was therefore set aside and assessment had to proceed on the declared value. Case-Laws Customs Mon, 21 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107755