Court Questions Valuation of Related Party Imports; Evidence of Identical Imports Lacking; Re-assessment Needed.

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....Valuation of imported goods - related party transaction - rejection of declared value - failure of the appellant to submit evidence of identical/contemporary imports - the loading has been applied uniformly without reference either to the base price of each article of import or of the total value of the consignment in each bill of entry. - In the absence of re-assessed bills of entry, we have before us, at best, a piece-meal determination which, being premature, would be inappropriate to dispose off. - AT....