TMI Blog2013 (5) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... evidences on record. Contemporaneous imports have to be considered with reference to quality, quantity and country of origin with the imports under consideration. It has been held in a number of decisions that NIDB data cannot be made the basis for enhancement of value. Commissioner (Appeals) has relied Eicher Tractors Ltd. v. CC (2000 (11) TMI 139 - SUPREME COURT OF INDIA) in support of his f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the respondents. 3. The dispute involved in the present appeal relates to assessable value of the imported different types of fabric by the appellants. The Commissioner (Appeals) has held in favour of the respondents on the following grounds : (i) that the department loaded the value without giving the reason; (ii) that there is no expert opinion or any import by another importer as e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Valuation (Determination of Price of Imported Goods) Rules, 1988. It stands submitted by the Revenue that in the present case, the importer has filed 12 bills of entry for clearance of Coated Fabric (flocks), Non-Texturised Polyester Lining Fabric and PU Coated Fabric of various thickness. In order to achieve uniformity of assessment on various types of the items such as PU coated fabric of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cement of assessable value has to be on the basis of some evidences on record. Contemporaneous imports have to be considered with reference to quality, quantity and country of origin with the imports under consideration. It has been held in a number of decisions that NIDB data cannot be made the basis for enhancement of value. Commissioner (Appeals) has relied upon various decisions of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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