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2008 (12) TMI 181 - AT - CustomsValuation – Imported Goods – Rejection of Value – Value of some goods has not been accepted and based on the NIDB data, the values have been enhanced. The Commissioner (Appeals) has clearly given a finding that the commercial level of the NIDB data cannot be compared with the commercial level of the imports made by the Respondent. – Held that – the findings of the commissioner (Appeals) are correct - Importer had directly imported the goods form the manufactures whereas the NIDB data refers to the goods received from the traders. Therefore there will always be a difference. – Importer had produced several evidences by way of Bills of Entry with regard to the import of similar items which it appears to have been ignored by the lower authority. - The NIDB data which they have tried to compare cannot be compared at all because of the vast difference in commercial levels. – Departmental appeal rejected.
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