2013 (5) TMI 96

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..... the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Govind Dixit, ld. DR appearing for the Revenue. Nobody appeared for respondents. 2. The dispute in the present appeal related to valuation of 270 sets of imported yellow sea, new radial truck tyres. Commissioner (Appeals) has granted benefit to the respondents on the ground that enhancement of va .....

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..... ng that the data taken from NIDB satisfies the requirement of Rule 4 or Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and without giving an opportunity to the importer to argue how the goods imported by him were not comparable, NIDB data cannot be blindly used to enhance the value of any imported goods. We accordingly reject the appeal. (Pronounced in the .....

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