https://www.taxtmi.com/caselaws?id=256598 Comparative customs valuation must account for quantity-based trade discounts when contemporaneous imports differ materially in volume. Because the imported consignment formed part of a much larger bulk order, while the relied-on comparison imports were small quantities, the declared value could not be rejected without evidence that the claimed discount was unreasonable or contrary to trade practice. Rule 5 of the Customs Valuation Rules requires such adjustments for scale of import. In the absence of contrary evidence, enhancement of assessable value was unsustainable and the Revenue failed to justify disturbance of the declared value. en-us Thu, 27 Nov 2014 00:00:00 +0530 Thu, 18 Jun 2015 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256598 Comparative customs valuation must account for quantity-based trade discounts when contemporaneous imports differ materially in volume. Because the imported consignment formed part of a much larger bulk order, while the relied-on comparison imports were small quantities, the declared value could not be rejected without evidence that the claimed discount was unreasonable or contrary to trade practice. Rule 5 of the Customs Valuation Rules requires such adjustments for scale of import. In the absence of contrary evidence, enhancement of assessable value was unsustainable and the Revenue failed to justify disturbance of the declared value. Case-Laws Customs Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256598