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2018 (6) TMI 715 - AT - CustomsValuation of imported goods - knitted fabric (100% knitted polyester) - knitted fabric (97% Rayon and 3% Spandex) - enhancement of value based on contemporaneous NIDB data - Held that:- It is well settled that NIDB data cannot be used to enhance the value of imported goods in number of decisions - reliance placed in the case of M/S. SARDA ENERGY AND MINERALS LTD. VERSUS CCE, RAIPUR [2017 (9) TMI 1142 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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