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2023 (11) TMI 178 - CESTAT CHENNAIRe-valuation of the impugned goods imported - rejection of the declared value by the Revenue on the ground of NIDB data - Import of 990 Pcs of Uber Brand Induction Cooker with 1 PCT Free Spare Parts Model No. UB001IC (2000W) and 1170 Pcs of “Uber Brand Induction Cooker with 1 PCT Free Spare Parts Model No. UB002IC (2000W)” and the country of origin was China - HELD THAT:- The reason for the Assistant Commissioner to reject the declared value is solely based on the NIDB data and other than this, there are no contemporaneous imports of similar goods declaring higher value having been referred to, by the said authority. Moreover, it is a fact borne on record that the appellant had tried to impress upon the Assistant Commissioner by furnishing imports of similar goods by various other importers, the value of which almost matched with that of the appellant before us, but however the same has not at all been considered by the said authority. It is the settled position of law that NIDB data cannot be the only basis for rejection of the declared value, which has been reiterated by various CESTAT Benches, including the Chennai Bench, in the case of M/S. ALMAA TRADERS VERSUS COMMISSIONER OF CUSTOMS (EXPORT) , CHENNAI [2023 (10) TMI 510 - CESTAT CHENNAI] wherein it was held that so-called contemporaneous imports were in fact in comparables, due to which the rejection of the value of import as declared by the appellant is without any basis. The Revenue has not made out a case firstly, for the rejection of the declared value and secondly, no case is either made out justifying re-determination of the same. The decisions/orders relied upon by the appellant support our above view, and hence, the adjudicating authority was clearly in error in rejecting the declared value and then re-determining the same; and hence, the impugned order is clearly unsustainable. Appeal allowed.
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