https://www.taxtmi.com/caselaws?id=1822 Contemporaneous imports of like camphor from the same country of origin had been assessed at broadly comparable values, and an earlier import of the same product had also been accepted at the declared value. In that setting, the customs valuation had to follow the comparable-import method, with Rule 5(3) requiring adoption of the lowest available comparable value. The declared transaction value was therefore not shown to warrant enhancement, and the assessed value was rightly left unchanged in favour of the importer. en-us Fri, 13 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1822 Contemporaneous imports of like camphor from the same country of origin had been assessed at broadly comparable values, and an earlier import of the same product had also been accepted at the declared value. In that setting, the customs valuation had to follow the comparable-import method, with Rule 5(3) requiring adoption of the lowest available comparable value. The declared transaction value was therefore not shown to warrant enhancement, and the assessed value was rightly left unchanged in favour of the importer. Case-Laws Customs Fri, 13 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1822