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2019 (5) TMI 1357 - AT - CustomsValuation of imported goods - PU Belts - enhancement of value based on NIDB data - HELD THAT:- In respect of the same product, supplied by the same supplier M/s. Wenzhou Wensen Leather Company Limited, Zhejiang, China, the Customs department made out various cases for enhancement of the value on the same facts and law point - In the case of M/S. SRR INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, MUNDRA [2018 (12) TMI 392 - CESTAT AHMEDABAD], M/S. SUMIT ENTERPRISES, M/S. LIBERTY ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS, MUNDRA [2018 (12) TMI 447 - CESTAT AHMEDABAD], this Tribunal has allowed the appeals of the assessee. Since the common issue and facts are involved, we need not to discuss the same again and again. Appeal allowed - decided in favor of appellant.
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