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2024 (2) TMI 1138 - CESTAT KOLKATAValuation - Import of “Christmas light” and others electrical items from China - adopted the NIDB data to enhance the value - revised the Customs Duty to be paid - HELD THAT:- We find that the Department has not made any attempt to follow the procedure given under the Valuation (Determination of Value of Importers Goods) Rules 2007 and has simply adopted the NIDB data and selectively enhanced value. Thus, Commissioner (Appeals), has given a detailed finding along with reasons while setting aside the Order-in-Original. We do not find any reason to interfere with the same. Accordingly, we dismiss the Appeal filed by the Revenue.
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