https://www.taxtmi.com/caselaws?id=212240 Declared transaction value of worn and used clothing must be accepted under customs valuation rules unless the department establishes a recognised ground for rejection. NIDB data or contemporaneous imports can justify enhancement only where the goods are shown to be truly comparable in quality, type, use and condition, and where the record supports an exception such as extra consideration or a special relationship. Mere reliance on import entries, without proof of those elements, is insufficient to discard the declared value. The stated position is that assessable value enhancement is not justified on that basis. en-us Fri, 27 May 2011 00:00:00 +0530 Thu, 12 Apr 2012 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212240 Declared transaction value of worn and used clothing must be accepted under customs valuation rules unless the department establishes a recognised ground for rejection. NIDB data or contemporaneous imports can justify enhancement only where the goods are shown to be truly comparable in quality, type, use and condition, and where the record supports an exception such as extra consideration or a special relationship. Mere reliance on import entries, without proof of those elements, is insufficient to discard the declared value. The stated position is that assessable value enhancement is not justified on that basis. Case-Laws Central Excise Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212240