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TMI Blog2016 (10) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... tudio 18,11,371/- Feb to March 2015 2. C/22075/15 M/s Spaniso Studio 5,32,816/- Feb. 2015 3. C/22374/15 M/s Orma Marble Palace 47,530/- Nov 2014 4. C/22375/15 M/s Orma Marble Palace 7,93,861/- Sep 2014 5. C/22376/15 M/s Orma Marble Palace 28,083/- Nov 2014 6. C/22347/15 M/s Sunil Steels 42,033/- Jan 2015 2. Since the issue involved in all these appeals is common, the same are being disposed of by this common order. 3. The matter concerns with the enhancement of value of the goods namely Polished Porcelain Tiles falling under CTH 69079090. The value has been enhanced solely on the basis of NIDB data. 4. The appellants have been represented by the learned advocate, Shri M. Balagopal and the Respondent, Revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase laws : Eicher Tractors Ltd. Vs. Commissioner of Customs, Mumbai [2000 (122) E.L.T. 321 (S.C.)] Topsia Estates Pvt. Ltd. Vs. Commissioner of Customs (Import Export), Chennai [2015 (330) E.L.T. 709 (Tri.-Chennai)] Commissioner of Customs, New Delhi Vs. Nath International {2013 (289) E.L.T. 305 (Tri.-Del.)] Anand International Vs. Commissioner of Customs (Preventive), Amritsar [2015 (321) E.L.T. 273] Commissioner of Customs, Ne Delhi Vs. Ganesh Trading Co. [2013 (297) E.L.T. 75] 6. The learned A.R. reiterated the findings of the lower authorities. 7. We have carefully considered the facts of the case, submissions of both sides along with case laws cited. 8. We find that the Revenue authorities enhance the value giving the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on record, these cases of enhancement of value are merely based on NIDB data, when such documents relating NIDB data were not even supplied to the appellants, thus not following principles of Natural Justice. Consequently said orders cannot be sustained in the eyes of law. We are of the considered view that the Customs did not have justifiable evidence to reject the invoice values of the subject imports. 8.2. We find enough support for our conclusion made above from various decisions pronounced by higher judicial fora. The CESTAT, New Delhi in the case of Commissioner of Customs, New Delhi Vs. DM International [2013 (289) E.L.T. 169 (Tri.- Del.)] inter alia observes as under : "5. We find that there is no dispute that the customs has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the adjudicating authority enhanced the value as the declared value appears to be very low compared to value available in NIDB data, otherwise, there is no material available. The Tribunal consistently observed that the declared value cannot be enhanced merely on the basis of NIDB data. It is noticed that the value of impugned goods varies widely on the basis of quality, size, quantity, etc., and it is contended by the appellant before the lower appellate authority that the declared value of the same goods were accepted by the Department at Kolkata Port. We also find force in the submission of the learned Advocate that in this particular situation, Rule 9 of the Valuation Rules would not be invoked." 8.2.2. Further, CESTAT, Delhi in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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