https://www.taxtmi.com/caselaws?id=108372 Declared transaction value of imported synthetic camphor could not be rejected merely by reference to a much smaller contemporaneous import, because such a comparison was not a proper benchmark for a substantially larger bulk consignment. The importer's claim of bulk purchase, however, required verification from invoices and letters of credit to confirm that the contracted quantity was actually imported. The enhancement of value was therefore set aside and the matter remanded for de novo examination after verification of the bulk-import documents. en-us Thu, 12 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108372 Declared transaction value of imported synthetic camphor could not be rejected merely by reference to a much smaller contemporaneous import, because such a comparison was not a proper benchmark for a substantially larger bulk consignment. The importer's claim of bulk purchase, however, required verification from invoices and letters of credit to confirm that the contracted quantity was actually imported. The enhancement of value was therefore set aside and the matter remanded for de novo examination after verification of the bulk-import documents. Case-Laws Customs Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108372