https://www.taxtmi.com/caselaws?id=267794 The Supreme Court upheld the assessee's declared value of $4 per pipe for imported condensers over the Revenue's valuation of $45.6 per piece. It was determined that the goods originated from China, refuting the Revenue's assertion of Japanese origin. Insufficient evidence was provided to justify the higher valuation. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 07 Jan 2016 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267794 The Supreme Court upheld the assessee's declared value of $4 per pipe for imported condensers over the Revenue's valuation of $45.6 per piece. It was determined that the goods originated from China, refuting the Revenue's assertion of Japanese origin. Insufficient evidence was provided to justify the higher valuation. Case-Laws Customs Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267794