https://www.taxtmi.com/caselaws?id=115679 Imported goods' declared transaction value could not be rejected because the Revenue relied on comparable imports of different country of origin and different quantity, which were not truly comparable under the Customs Valuation Rules. In the absence of any allegation of extra consideration, flow-back, or other statutory ground showing that the declared price was affected, the transaction value remained acceptable. The mere presence of a higher invoice value for non-comparable imports did not justify discarding the importer's declared value, and the valuation challenge failed. en-us Mon, 08 Aug 2005 00:00:00 +0530 Fri, 01 Jun 2012 10:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115679 Imported goods' declared transaction value could not be rejected because the Revenue relied on comparable imports of different country of origin and different quantity, which were not truly comparable under the Customs Valuation Rules. In the absence of any allegation of extra consideration, flow-back, or other statutory ground showing that the declared price was affected, the transaction value remained acceptable. The mere presence of a higher invoice value for non-comparable imports did not justify discarding the importer's declared value, and the valuation challenge failed. Case-Laws Customs Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115679