https://www.taxtmi.com/caselaws?id=117809 Declared transaction value of imported suitcases could not be rejected where the department relied on an earlier import as a supposed contemporaneous comparable, but the record showed material differences in style, design, size, quality of inputs, supplier and invoice particulars. The importer had also produced contemporaneous purchase order and manufacturer's invoice evidence matching the present transaction. On these facts, the department failed to establish that the compared imports were genuinely comparable in all material respects, so the declared value could not be displaced on the materials used for enhancement. en-us Tue, 28 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 16:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117809 Declared transaction value of imported suitcases could not be rejected where the department relied on an earlier import as a supposed contemporaneous comparable, but the record showed material differences in style, design, size, quality of inputs, supplier and invoice particulars. The importer had also produced contemporaneous purchase order and manufacturer's invoice evidence matching the present transaction. On these facts, the department failed to establish that the compared imports were genuinely comparable in all material respects, so the declared value could not be displaced on the materials used for enhancement. Case-Laws Customs Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117809