https://www.taxtmi.com/caselaws?id=54752 Imported whisky concentrates valued on the basis of similar goods had to be redetermined by considering all relevant comparable imports, adopting the lowest transaction value among them, and making evidence-based adjustments for quantity, retail price, or commercial level differences. Excluding an available comparable brand was unjustified where it had been mentioned in the show cause notice and was imported during the relevant period. Because the original valuation proceeded on an incomplete comparison and unsupported adjustments, the valuation basis could not be sustained and the matter was remitted for fresh adjudication under the Customs (Valuation) Rules. en-us Wed, 29 Jun 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54752 Imported whisky concentrates valued on the basis of similar goods had to be redetermined by considering all relevant comparable imports, adopting the lowest transaction value among them, and making evidence-based adjustments for quantity, retail price, or commercial level differences. Excluding an available comparable brand was unjustified where it had been mentioned in the show cause notice and was imported during the relevant period. Because the original valuation proceeded on an incomplete comparison and unsupported adjustments, the valuation basis could not be sustained and the matter was remitted for fresh adjudication under the Customs (Valuation) Rules. Case-Laws Customs Wed, 29 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54752