https://www.taxtmi.com/caselaws?id=50936 Customs transaction value cannot be rejected merely by comparing imported goods with allegedly similar contemporaneous imports originating in a different country. Comparable imports from the same country of origin were absent, and a general price comparison did not provide a legally sufficient basis to discard the declared value under the customs valuation rules. The declared import price therefore remained acceptable, preventing enhancement of assessable value on non-comparable import data. en-us Tue, 27 Nov 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50936 Customs transaction value cannot be rejected merely by comparing imported goods with allegedly similar contemporaneous imports originating in a different country. Comparable imports from the same country of origin were absent, and a general price comparison did not provide a legally sufficient basis to discard the declared value under the customs valuation rules. The declared import price therefore remained acceptable, preventing enhancement of assessable value on non-comparable import data. Case-Laws Customs Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50936