https://www.taxtmi.com/caselaws?id=121785 Customs valuation could not be enhanced by comparing 82.1% purity mercury with 100% pure mercury without a demonstrable and legally sustainable basis for adjustment. The Tribunal found no record support for the alleged scientific adjustments and no concurrence by the importer or its CHA, so the declared value could not be displaced on that footing. The enhancement made under the Customs (Valuation) Rules was therefore invalid, the Revenue's appeal was dismissed, and the appellate Commissioner's valuation was upheld. en-us Tue, 05 Jun 2007 00:00:00 +0530 Mon, 06 Aug 2012 13:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121785 Customs valuation could not be enhanced by comparing 82.1% purity mercury with 100% pure mercury without a demonstrable and legally sustainable basis for adjustment. The Tribunal found no record support for the alleged scientific adjustments and no concurrence by the importer or its CHA, so the declared value could not be displaced on that footing. The enhancement made under the Customs (Valuation) Rules was therefore invalid, the Revenue's appeal was dismissed, and the appellate Commissioner's valuation was upheld. Case-Laws Customs Tue, 05 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121785