Home Case Index All Cases Customs Customs + AT Customs - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 392 - AT - CustomsValuation of imported goods - enhancement of value based on NIDB data - entire case of undervaluation was made on the basis of DGOV Circular dated 07.08.2013 - Held that:- The assessable value of the goods i.e. PU Belts is enhanced by the customs authorities mainly on the basis of DGOV Circular, which is not an authority to dispute the valuation of the imported goods. It is necessary that if there is any doubt, an investigation has to be carried out on the basis of material available on record. In the present case, though the value was enhanced on the basis of NIDB data but no bill of entry of contemporaneous import was brought on record. It is also not established that price of which goods adopted by the customs in the present case is of the same quality, quantity and origin. Therefore, the NIDB data is also of no basis and relevant to the present case. This Tribunal time and again has taken a view that enhancement of the value without proper evidence is not correct and legal - merely on the basis of NIDB data, the declared value cannot be enhanced. The enhancement of the value as held by the lower authorities, is not sustainable - appeal allowed - decided in favor of appellant.
|