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2017 (11) TMI 1341 - AT - CustomsValuation of imported goods - rejection of declared value - enhancement of transaction value based on NIDB data of contemporaneous imports - In respect of items in S.Nos.2,6,9,10,11,13,15,18,19 and 20, the enhancement is made merely on the basis of NIDB data - Held that: - reliance placed in the Tribunal's decision in the case of M/s. Best Ways International Company Versus Commissioner of Customs, Trichy [2017 (8) TMI 1262 - CESTAT CHENNAI], where it was held that the NIDB data cannot be made the basis for enhancement of value - enhancement of value to be set aside. In respect of items in S.Nos.1,12 and 21, the enhancement is not on the basis of NIDB data or contemporaneous imports of identical goods, but the value is enhanced on the basis of other models’ descriptions - Held that: - this cannot be the basis for enhancement and thus the enhancement is set aside. In respect of Item No.22, the enhancement is based on the enhanced value of the Bill of Entry which was in dispute in the appellant’s own case as mentioned above - Held that: - the enhancement not sustainable and is to be set aside. In respect of Items in S.Nos.8,14,17, the enhancement is made on the highest value of contemporaneous imports - Held that: - sub Rule (3) provides that in applying this Rule, if more than one transaction value of identical goods is found, the lowest of such value shall be used to determine the value of imported goods - following the decision in appellant own case as mentioned, the enhancement of value is set aside - the matter has to be remanded to the adjudicating authority to re-determine the value on the basis of lowest value of the contemporaneous imports. Appeal allowed in part and part matter on remand.
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