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2013 (12) TMI 1042 - CESTAT NEW DELHIAssessable value of the imported mix ball bearing of China origin - Enhancement of value - Held that:- customs has power to reject the transaction value and enhance the assessable value in terms of Customs Valuation Rules. However, such rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. Contemporaneous imports have to be considered in reference to quality, quantity and country of origin with the imports under consideration. It has been held in a number of decisions that NIDB data cannot be made the basis for enhancement of value - for holding any enhancement in assessment value, the transaction value has to be first rejected based on legal permissible ground as indicated in the valuation Rules - transaction value cannot be rejected without clear and cogent evidence produced by the department with regard to quality, import of origin and place and time of import - no evidence of rejection of transaction value stands produced by the authority, we find no reason to interfere with the impugned order of Commissioner (Appeals). Mere reference to Commissioner Mumbai guidelines to enhance the value of ball bearings, without first assessing the quality of the goods is not justified - Following decision of Eicher Tractors Ltd. v. CC [2000 (11) TMI 139 - SUPREME COURT OF INDIA] - Decided against Revenue.
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