https://www.taxtmi.com/caselaws?id=362667 Assessable value may be redetermined on the basis of contemporaneous import data where the declared transaction value is not found acceptable for assessment. In this matter, the comparison considered the product, country of origin, quantity, and grade of the goods, and the declared price was rejected accordingly. The enhancement of value was upheld, confirming that contemporaneous imports can support valuation adjustment when the declared value is inconsistent with comparable import evidence. en-us Fri, 08 Jun 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362667 Assessable value may be redetermined on the basis of contemporaneous import data where the declared transaction value is not found acceptable for assessment. In this matter, the comparison considered the product, country of origin, quantity, and grade of the goods, and the declared price was rejected accordingly. The enhancement of value was upheld, confirming that contemporaneous imports can support valuation adjustment when the declared value is inconsistent with comparable import evidence. Case-Laws Customs Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362667