https://www.taxtmi.com/caselaws?id=120999 Customs valuation must be determined for each import transaction on its own facts, because transaction value does not permit automatic carryover of the valuation treatment adopted for earlier imports. Where a direction required compulsory enhancement of value for future imports on the same basis as prior imports, and the record showed the later imports were made without the assumed discount pattern, that direction was considered inconsistent with the valuation framework and liable to mislead assessing authorities on later clearances. The direction concerning future imports was therefore stayed pending final disposal of the appeal. en-us Mon, 26 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 18:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120999 Customs valuation must be determined for each import transaction on its own facts, because transaction value does not permit automatic carryover of the valuation treatment adopted for earlier imports. Where a direction required compulsory enhancement of value for future imports on the same basis as prior imports, and the record showed the later imports were made without the assumed discount pattern, that direction was considered inconsistent with the valuation framework and liable to mislead assessing authorities on later clearances. The direction concerning future imports was therefore stayed pending final disposal of the appeal. Case-Laws Customs Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120999