Home Case Index All Cases Customs Customs + AT Customs - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1158 - AT - CustomsValuation of imported goods - Ramie Unprocessed Yarn - enhancement of value based on NIDB data - Held that:- The value of imported goods cannot be enhanced on the basis of NIDB data. Both the lower authorities while relying on the NIDB data for enhancement of value have however, not bothered to ascertain whether such NIDB data related to value of goods as declared by the concerned importers or whether the same reflected the enhanced values after assessment. Thus even on this very issue of reliance of NIDB data for enhancement, the impugned order cannot then be sustained. Also, It cannot be the case that goods had been invoiced by supplier with indication of Denier or Nm, such invoiced details have not been declared by the appellants while filing the Bill of Entry. The enhancement of the declared value cannot be done on the basis of NIDB data - appeal allowed.
|