https://www.taxtmi.com/caselaws?id=116083 Declared value of imported goods cannot be enhanced on the basis of comparison with imports that are materially different in country of origin and time of import. The tribunal found that reliance on similar goods imported from Taiwan, when the goods under assessment were imported from China and in a different period, was not a proper basis for valuation. The enhancement was therefore set aside. The classification challenge did not survive because it had already been conceded. en-us Wed, 24 Nov 2004 00:00:00 +0530 Thu, 07 Jun 2012 11:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116083 Declared value of imported goods cannot be enhanced on the basis of comparison with imports that are materially different in country of origin and time of import. The tribunal found that reliance on similar goods imported from Taiwan, when the goods under assessment were imported from China and in a different period, was not a proper basis for valuation. The enhancement was therefore set aside. The classification challenge did not survive because it had already been conceded. Case-Laws Customs Wed, 24 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116083