Court Finds Import Valuation Invalid Due to Incomparable Quantities with Similar Goods; Appellant's Declared Value Reinstated.

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....Valuation of imported goods - contemporaneous imports of similar goods - The quantity of import is much higher than the quantity of import in respect of the contemporaneous imports. Hence, so-called contemporaneous imports were in fact incomparables, due to which the rejection of the value of import as declared by the appellant is without any basis. - AT....