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2019 (5) TMI 1358 - CESTAT CHENNAIValuation of imported goods - enhancement of value based on NIDB data - Rule 5 of the Customs Valuation (Determination of the Value of Imported Goods) Rules, 2007 - HELD THAT:- There are number of decisions which hold that NIDB data is not substantive material to enhance the value. Commissioner (Appeals) has held that the exact nature of the import of the goods is not very clear. The copy of the test report was not provided to the importer. The NIDB data on which basis the enhancement of declared value was done was also not informed to the respondent. There are any number of decision of higher appellate forum which have consistently reiterated that reliance on NIDB data for the purpose of enhancement of declared value of imported goods is not in order. Appeal dismissed - decided against Revenue.
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