https://www.taxtmi.com/caselaws?id=109755 Imported UPS systems cannot be treated as undervalued unless the comparison material shows that the goods are truly identical or similar in model, brand, capacity and technological specifications. Departmental reliance on valuation data, contemporaneous imports of different models, and consultant or user opinions was insufficient where those materials did not establish comparable goods under the Customs Valuation Rules. On that reasoning, the basis for alleging undervaluation failed, and confiscation and penalties could not be sustained. en-us Thu, 24 Oct 2002 00:00:00 +0530 Wed, 11 Apr 2012 17:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109755 Imported UPS systems cannot be treated as undervalued unless the comparison material shows that the goods are truly identical or similar in model, brand, capacity and technological specifications. Departmental reliance on valuation data, contemporaneous imports of different models, and consultant or user opinions was insufficient where those materials did not establish comparable goods under the Customs Valuation Rules. On that reasoning, the basis for alleging undervaluation failed, and confiscation and penalties could not be sustained. Case-Laws Customs Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109755