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2017 (2) TMI 1158 - AT - CustomsValuation of imported items - disposable cap and Halogen Lamps - Held that: - The material data of comparable goods as per the information NIDB data base is available with the authorities for assessment. The same has not been contested also by the appellant. The value declared by the appellant is lesser than NIDB data by only a small margin. Re-determination of value as per NIDB data is not contested by the appellant. We find there is no legal justification to conduct a market enquiry especially in the presence of comparable data authenticated in NIDB for identical goods for material period. Even otherwise the details of market enquiry should have been made available to the appellant for his response so that a due decision can be arrived at. The same has not been done - The value of imported goods shall be determined in terms of data recorded in the impugned order based on NIDB. Import of undeclared items - prohibited items - measuring tapes having dual markings - Held that: - The appellant cannot totally escape the responsibility for such import of undeclared item. However, considering the type of items imported and there being ordered to be absolutely confiscated, the penalty may be reduced to ₹ 2,00,000/-. Appeal disposed off - decided partly in favor of appellants.
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