The Imperfect and the Conditional generally have the same value only if they take modal values, for instance in conditional sentences:
Se tiveres tempo, gostava/gostaria que me levasses a jantar.
Or a polite request without a full conditional sentence:
Gostaria/Gostava que me levasses a jantar.
TheIn these two examples, the Imperfect is more common in informal European Portuguese.
On the other hand, only the Conditional can act as future of the past:
Ontem de manhã ela encontrou-o na rua e mais tarde levá-lo-ia a jantar/*levava-o a jantar.
And only the Imperfect can describe some past events (generally with some overlapping or inclusion with another past time):
Quando era jovem, gostava/*gostaria de dormir até tarde.
(Though note that the Imperfect is not always articulated against some other point in the past — for instance, in julgava-te em Roma (I tought you were in Rome), the reference point is the present).