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2006 (5) TMI 279 - AT - CustomsValuation - similar goods - value based on contemporaneous import - Held that: - There is no material on record to show that the goods are comparable in quality. Further the level of import is not comparable, as in respect of Model KFR-51 GW which is the only model tallying with one of the 4 models imported, only 10 sets were imported. Therefore the NIDB date does not establish that the contemporaneous import was of similar goods imported from China - the evidence on record is not sufficient to discard the transaction value, which is therefore required to be accepted - appeal allowed.
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