https://www.taxtmi.com/caselaws?id=31884 Declared import value of black raisins without seeds could not be enhanced under Rule 7 of the Customs Valuation Rules, 1988 because the goods imported were of different quality from the goods used for loading and the department did not reliably show that its market price data related to the same product. The importers supported the declared value with certificates from trade associations, and the record did not establish common conditions and quality factors between the compared goods. The loading was therefore not justified, and the order setting aside the enhancement was upheld. en-us Tue, 03 Jun 2008 00:00:00 +0530 Fri, 26 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31884 Declared import value of black raisins without seeds could not be enhanced under Rule 7 of the Customs Valuation Rules, 1988 because the goods imported were of different quality from the goods used for loading and the department did not reliably show that its market price data related to the same product. The importers supported the declared value with certificates from trade associations, and the record did not establish common conditions and quality factors between the compared goods. The loading was therefore not justified, and the order setting aside the enhancement was upheld. Case-Laws Customs Tue, 03 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31884