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2017 (10) TMI 415 - AT - CustomsValuation - rejection of declared value - contemporaneous import of similar / like goods based on the NIDB data - whether there are sufficient grounds for rejecting the declared value as well as adopting the value indicated in the NIDB data? - Held that: - in several cases the courts have held that NIDB data is to be adopted very cautiously and cannot be adopted in an indiscriminate manner - the goods laid down as comparison from the NIDB data is by way of Bill of Entry No.950716 dated 15.10.07 at Nhava Sheva port has been assessed provisional only and the value adopted by the department based on the said import at Nhava Sheva port cannot be accepted as such, as no evidence put forth by the revenue to prove that both impugned goods are one and the same - appeal dismissed - decided against Revenue.
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