https://www.taxtmi.com/caselaws?id=123958 Declared value of imported goods could not be rejected merely because a relied-upon invoice showed a higher price for similar goods from the same supplier on the same date, where the imported quantity was materially larger. Quantity was a relevant factor affecting the sale consideration, and the comparison invoice was not a reliable basis to discard the declared value on those facts. The Revenue's appeal failed. en-us Tue, 03 Jun 2008 00:00:00 +0530 Sat, 22 Sep 2012 13:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123958 Declared value of imported goods could not be rejected merely because a relied-upon invoice showed a higher price for similar goods from the same supplier on the same date, where the imported quantity was materially larger. Quantity was a relevant factor affecting the sale consideration, and the comparison invoice was not a reliable basis to discard the declared value on those facts. The Revenue's appeal failed. Case-Laws Customs Tue, 03 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123958