https://www.taxtmi.com/caselaws?id=52689 Declared transaction value for imported blank video cassettes could not be rejected merely on the basis of a later Directorate of Valuation letter and an asserted higher-value import in a subsequent month. In the absence of any independent material showing that the invoice price was incorrect, the declared value remained unshaken. The existence of comparable imports at a similar price at another ICD also supported acceptance of the transaction value. The proposed enhancement was therefore not justified, and the invoice value was accepted. en-us Wed, 03 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 11:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52689 Declared transaction value for imported blank video cassettes could not be rejected merely on the basis of a later Directorate of Valuation letter and an asserted higher-value import in a subsequent month. In the absence of any independent material showing that the invoice price was incorrect, the declared value remained unshaken. The existence of comparable imports at a similar price at another ICD also supported acceptance of the transaction value. The proposed enhancement was therefore not justified, and the invoice value was accepted. Case-Laws Customs Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52689