2023 (5) TMI 307 - AT - Customs

Valuation of imported goods - PU Coated Fabric - rejection of declared value - value appears at lower side as compared to the NIDB data of similar imports at other ports and also contemporaneous import at the same port - HELD THAT:- From the declaration given by appellant, it is apparent that the revised valuation has been accepted under duress just in order to save detention charge. It cannot be treated as a voluntary consent. In this circumstances the right of appellant challenge the assessment cannot be disputed. It is seen that the case law relied by the Commissioner (Appeal) in the impugned order is only in respect of cases where there was voluntary acceptance of the enhancements of value.

From the impugned order, it is noticed that it has not examined the contemporaneous NIDB data, but relies solely on various letters of different authorities, like directorate of valuation, DRI or DC (SIIB). Such reports cannot be any basis of rejection of declared value in terms of rule 12 of the Customs Valuation Rules, 2007. The rejection can only be done on the basis of data of contemporaneous imports.

Impugned order set aside - appeal allowed.