https://www.taxtmi.com/caselaws?id=170588 Declared transaction value for imported batteries cannot be rejected under the Customs Valuation Rules merely on suspicion or on an unsuitable comparison with contemporaneous imports. Where imports are made under an existing supply agreement, with prior imports from the same supplier accepted at the same price and no extra-commercial consideration proved, the department must show a proper Rule 5 comparison reflecting the relevant commercial level and quantity basis. On those facts, value enhancement was unsustainable and assessment had to be made on the declared value. en-us Mon, 27 Sep 2010 00:00:00 +0530 Wed, 03 Jun 2015 10:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170588 Declared transaction value for imported batteries cannot be rejected under the Customs Valuation Rules merely on suspicion or on an unsuitable comparison with contemporaneous imports. Where imports are made under an existing supply agreement, with prior imports from the same supplier accepted at the same price and no extra-commercial consideration proved, the department must show a proper Rule 5 comparison reflecting the relevant commercial level and quantity basis. On those facts, value enhancement was unsustainable and assessment had to be made on the declared value. Case-Laws Customs Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170588