https://www.taxtmi.com/caselaws?id=112520 Declared transaction value for imported Ethylene-Di-Chloride cannot be rejected merely because another importer cleared identical goods at a higher contemporaneous price. Without material showing that the declared value was unreliable, differences in price may reflect commercial factors such as quantity, timing, or market movement. The valuation enhancement based only on the other importer's price was therefore unjustified, and the demand founded on that enhancement could not be sustained in favour of the assessee. en-us Mon, 07 Jun 2004 00:00:00 +0530 Mon, 30 Apr 2012 14:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112520 Declared transaction value for imported Ethylene-Di-Chloride cannot be rejected merely because another importer cleared identical goods at a higher contemporaneous price. Without material showing that the declared value was unreliable, differences in price may reflect commercial factors such as quantity, timing, or market movement. The valuation enhancement based only on the other importer's price was therefore unjustified, and the demand founded on that enhancement could not be sustained in favour of the assessee. Case-Laws Customs Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112520