TMI Blog2017 (3) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ifficult to accept the declared value - if the assessing officer is attributing reason that the brand goods will have additional value then the comparison should be with similar branded goods. We note that the NIBD data is for unbranded goods and that too for imports many months back from the date of present import or after many months of the said import. The contemporaneous value should be comparable in quality, volume, country of origin and many other parameters so that appropriate transaction value can be arrived at. We find no analyses of these issues either in the original order or in the first appellate order. Matter remitted for decision afresh - appeal allowed by way of remand. - Customs Appeal No. 51971 of 2015 - Final Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) confirmed the original order with reference to appellant. 3. Ld. Counsel for the appellant submitted that the imported goods were reassessed twice which is against the provisions of law. The assessment made by the proper officer is after examination of the goods and the same has been communicated by way of assessed bill of entry to the appellant who paid the differential duty and requested for clearance. However, the reassessment was again rejected by the department and the goods were put to another assessment enhancing the value which was confirmed by the impugned order. The second reassessment is in violation of Rule 12 of the Valuation Rules. Further, it is submitted that six Bills of Entry relied upon for re-determinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any manufacturer s invoice and against the evidence of higher contemporaneous import values of the similar goods, it is difficult to accept the declared value. Therefore transaction value has rightly been rejected and, similarly recourse of NIDB data to impute correct valuation is also perfectly legal and accepted form of methodology . 7. It is apparent that the impugned order suffers from the very same infirmity which was critically noted by the ld. Commissioner against the original authority. No discussion was found regarding the comparability of NIBD data both in quality, and quantity, level of transaction of comparable goods. It simply records that when there is evidence of higher contemporaneous import value of similar goods, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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