https://www.taxtmi.com/caselaws?id=782583 Declared import value cannot be rejected merely on contemporaneous NIDB prices unless the department establishes reliable comparability of the goods in quality, quantity, country of origin, and time and place of import. On the facts discussed, the Tribunal treated the valuation dispute as covered by its earlier decision in the assessee's own case and found no justifiable evidence to discard the invoice value. The rejection of the declared value and the enhanced valuation were therefore held unsustainable, and the assessee succeeded with consequential relief. en-us Fri, 04 Apr 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782583 Declared import value cannot be rejected merely on contemporaneous NIDB prices unless the department establishes reliable comparability of the goods in quality, quantity, country of origin, and time and place of import. On the facts discussed, the Tribunal treated the valuation dispute as covered by its earlier decision in the assessee's own case and found no justifiable evidence to discard the invoice value. The rejection of the declared value and the enhanced valuation were therefore held unsustainable, and the assessee succeeded with consequential relief. Case-Laws Customs Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782583