TMI Blog2018 (9) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... invoiced by supplier with indication of Denier or Nm, such invoiced details have not been declared by the appellants while filing the Bill of Entry. The enhancement of the declared value cannot be done on the basis of NIDB data - appeal allowed. - Appeal Nos. C/354,355/2012 - FINAL ORDER No. 42022-42023/2018 - Dated:- 12-7-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Dr. S. Krishnanandh, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar Both these appeals since involving identical issue filed by the same appellant they are taken up together for common disposal. 2. In Appeal C/354/2012, appellant had filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the same. In fact, the figures of 38.1 35.3 refer to Nm and figures of 236.2 and 254.7 refer to Denier. ii) The value of the goods appearing in the NIDB data have been chosen selectively. The NIDB data cannot be a basis for enhancement of declared value and the law on the issue is settled by plethora of judgments as under : (1) Topsia Estates Pvt.Ltd. Vs CC (Import-Seaport) Chennai 2015 (330) ELT 799 (Tri.-Chennai) (2) Marvel Agencies Vs CC New Delhi 2017 (348) ELT 534 (Tri.-Del.) (3) Agarwal Marbles India (P) Ltd. Vs CC Jaipur 2017 (350) ELT 262 (Tri.-Del.) (4) Aakash Enterprises Vs CC New Delhi 2017 (358) ELT 987 (Tri.-Del.) iii) The NIDB data has been chosen selectively, particularly when the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve gone through the facts. 7.1 We find merit in the assertion of the Ld.Advocate that the value of imported goods cannot be enhanced on the basis of NIDB data. Both the lower authorities while relying on the NIDB data for enhancement of value have however, not bothered to ascertain whether such NIDB data related to value of goods as declared by the concerned importers or whether the same reflected the enhanced values after assessment. Thus even on this very issue of reliance of NIDB data for enhancement, the impugned order cannot then be sustained. 7.2 We find further that the case laws relied upon by the Ld.Advocate have consistently reiterated this ratio. Even in a recent decision by CESTAT Chennai In the case of Ramdev Traders Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot sustain and will have to be set aside in toto which we hereby do. Appeal is allowed. 7.3 We also find that the Ld. Advocate is also correct in his contention that the original authority chose to compare the NIDB data in respect of 100% Ramie yarn against the actually imported 100% Ramie Unprocessed Yarn , which cannot be accepted as comparison of identical or even similar goods. 7.4 There is also no allegation by the department that any extra payments over and above that were invoiced has been paid to the customers nor has there been any evidence thereof adduced. On the other hand, in the both these appeals, appellant has enclosed copies of the Bill Retirement Advice of the bank confirming remittance of the amounts as invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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