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2013 (5) TMI 96 - AT - CustomsRevenue appeal - Valuation dispute of imported goods – Nobody appeared for respondents – Enhancement of value was without any reason disclosed by the Revenue and without first establishing the transaction value as incorrect and made on the basis of NIDB data – Held that - It is well settled that without adducing reasons for rejecting transaction value and without demonstrating that the data taken from NIDB satisfies the requirement of Rule 4 or Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and without giving an opportunity to the importer to argue how the goods imported by him were not comparable, NIDB data cannot be blindly used to enhance the value of any imported goods. We accordingly reject the appeal.
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