https://www.taxtmi.com/caselaws?id=45394 Transaction value of imported goods may be rejected where the surrounding circumstances justify a different valuation, even if some suspicious features in import documents are not enough by themselves to displace the declared value. The Supreme Court noted that loading the price to the level of German-origin goods was unjustified on the material before it, but held that the valuation could still be examined afresh on proper evidence. The Tribunal was therefore directed to reconsider the appropriate value on a fresh evidentiary basis, with both sides entitled to place material before it. en-us Thu, 03 Feb 2000 00:00:00 +0530 Sat, 10 Jul 2010 13:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45394 Transaction value of imported goods may be rejected where the surrounding circumstances justify a different valuation, even if some suspicious features in import documents are not enough by themselves to displace the declared value. The Supreme Court noted that loading the price to the level of German-origin goods was unjustified on the material before it, but held that the valuation could still be examined afresh on proper evidence. The Tribunal was therefore directed to reconsider the appropriate value on a fresh evidentiary basis, with both sides entitled to place material before it. Case-Laws Customs Thu, 03 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45394