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2018 (7) TMI 2142 - AT - CustomsValuation of imported goods - consignment of pre-workout Food Supplements from Dubai - rejection of declared value - enhancement of value based upon NIDB data - HELD THAT:- Revenue in their Memo of Appeal has not disputed the transaction value and has not adduced any evidence to show that the price paid for the consignment of imported goods was more than the transaction value. It is well settled law that enhancement cannot be done based upon the NIDB data, unless the transaction value is proved to be incorrect. Inasmuch as there is no evidence for rejection of the transaction value, we find no reasons to interfere in the impugned order of Commissioner (Appeals). Appeal dismissed.
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