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2023 (12) TMI 42 - AT - CustomsValuation of imported goods - enhancement of value - rejection of declared value - basis of enhancement of the value exists or not - presence of contemporaneous goods or not. Petitioner submits that the entire enhancement of the value is based on the data taken from the Zuaba Portal and authenticity of the same is not known, there is no evidence of the genuineness of the data in Zuaba. HELD THAT:- It is found that the appellant has imported stock lot of Jute Bags, which was declared in the bill of entry. The department has enhanced the value on the basis of data gathered from the website of Zuaba. It is undisputed fact that the authenticity of the platform of Zuaba has not been established or department has not made any effort to verify the authenticity of the same. It was also a submission of the appellant that it is not approved by any government agency and the same is a private platform. Therefore, the sole reliance made on the data appearing on Zuaba platform, in our view is not correct and legal. Since the data of Zuaba is not authentic, there is no any other evidence to doubt the value declared by the appellant. The department has not discharged the burden in rejecting the declared value. Even from the data of Zuaba which was relied upon by the department that the goods appearing on that data are not similar or identical to the one imported by the appellant. A perusal of the description of the said goods mention in the said table. Such as ‘New Binola Jute Bags’, ‘Vegetable Oil Treated New Jute Bags’ etc. are not identical to the goods under import - The stock lot, if not of the same quality of which the new goods are, and thus, the stock lot is available at a lesser price in the market. Therefore,there are no basis for rejecting the declared value by the appellant. The impugned order set aside - appeal allowed.
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