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2023 (12) TMI 1178 - CESTAT KOLKATAValuation of imported goods - glass chatons - rejection of value in terms of Rule 12 of the Customs Valuation Rules, 2007 - enhancement of value - contemporaneous imports as well as NIDP data not considered - HELD THAT:- First of all, the Appellant has not been put to notice as to why the transaction value cited by him is not acceptable to the Department. After this, Rule 4 to Rule 12 of CVR, 2007 have to be followed sequentially to arrive at the value of the imported consignment. In this case, this procedure also was not followed. The NIDP data gathered by the Appellant for such identical/similar goods shows that the price adopted by the Appellant is actually more than the price at which the other importer has imported the goods. It is not found that the value arrived at by the Revenue is a realistic and legally sustainable value - impugned order set aside - appeal allowed.
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