https://www.taxtmi.com/caselaws?id=4071 Customs value may be redetermined under Rule 6 where the import instances relied upon for comparison are not shown to be technically identical or similar. The Revenue's higher-value references were rejected because the imported synchronous motors differed in wattage, dimensions and other specifications, so they could not safely support enhancement. The Commissioner was justified in using a reliable contemporaneous import reflected in NIDB data as the comparable value, and a challenge based only on the tariff description of the cited entry did not displace that valuation. en-us Thu, 06 Sep 2007 00:00:00 +0530 Mon, 19 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4071 Customs value may be redetermined under Rule 6 where the import instances relied upon for comparison are not shown to be technically identical or similar. The Revenue's higher-value references were rejected because the imported synchronous motors differed in wattage, dimensions and other specifications, so they could not safely support enhancement. The Commissioner was justified in using a reliable contemporaneous import reflected in NIDB data as the comparable value, and a challenge based only on the tariff description of the cited entry did not displace that valuation. Case-Laws Customs Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4071