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2016 (10) TMI 293 - AT - CustomsValuation - Polished Porcelain Tiles - enhancement of value solely on the basis of NIDB data - comparison of imported goods with identical goods - Held that: - if the value of contemporaneous imports in case of identical goods are not available it is the responsibility of the Revenue to compare with the really comparable imports. The comparison made using NIDB Data is for different Ports and when the appellants are buying the subject goods directly from the manufacturer, value in such goods has to be lower than the imports made from the traders. The appellants mention that the quantities purchased by them have been very high, when compared with the quantities shown in the NIDB Data. When the appellants are importing regularly at Cochin Port, and import 80-100 containers per month, the said importers definitely can negotiate to import at better/ lower price from the manufacturer supplier. - the case of enhancement of value are merely based on NIDB data, when such documents relating NIDB data were not even supplied to the appellants, thus not following principles of Natural Justice - Customs did not have justifiable evidence to reject the invoice values of the subject imports. The decision in the case of Commissioner of Customs, New Delhi Vs. DM International [2013 (5) TMI 549 - CESTAT NEW DELHI] relied upon where it was held that NIDB data cannot be made the basis for enhancement of value. Enhancement of value not justified - appeal allowed - decided in favor of appellant.
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