https://www.taxtmi.com/caselaws?id=54627 Declared transaction value of imported betel nuts cannot be rejected merely because contemporaneous imports through other ports show higher prices, unless the Department proves that the goods are comparable in quality, quantity, grade and commercial level and identifies a valid basis for doubt. Here, the importers had bank records supporting payment of the declared value, and there was no evidence of extra consideration. Non-supply of the relied-upon invoices also violated natural justice. The enhanced valuation was therefore unsustainable and the declared value was restored. en-us Thu, 21 Apr 2005 00:00:00 +0530 Thu, 21 Oct 2010 11:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54627 Declared transaction value of imported betel nuts cannot be rejected merely because contemporaneous imports through other ports show higher prices, unless the Department proves that the goods are comparable in quality, quantity, grade and commercial level and identifies a valid basis for doubt. Here, the importers had bank records supporting payment of the declared value, and there was no evidence of extra consideration. Non-supply of the relied-upon invoices also violated natural justice. The enhanced valuation was therefore unsustainable and the declared value was restored. Case-Laws Customs Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54627