https://www.taxtmi.com/caselaws?id=362616 Declared import value may be rejected only on legally sustainable grounds. Valuation data relating to sawn wood of different origins could not be used to displace the declared value of Ghana Sawn Teak, because the comparable goods did not match the imported goods or their country of origin. Contemporaneous material also showed imports of comparable Ghana teak goods at substantially similar values during the relevant period, supporting the transaction value. On that basis, rejection of the declared value was unsustainable, the valuation order was set aside, and the importer's declared value was accepted. en-us Fri, 08 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362616 Declared import value may be rejected only on legally sustainable grounds. Valuation data relating to sawn wood of different origins could not be used to displace the declared value of Ghana Sawn Teak, because the comparable goods did not match the imported goods or their country of origin. Contemporaneous material also showed imports of comparable Ghana teak goods at substantially similar values during the relevant period, supporting the transaction value. On that basis, rejection of the declared value was unsustainable, the valuation order was set aside, and the importer's declared value was accepted. Case-Laws Customs Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362616