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TMI Blog2019 (8) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... y comparing the same with prevalent data in the NIDB database maintained by department. Accordingly, the Asst. Commissioner vide Order No.75/2014-A.C. (Imports) dt. 13.02.2014 enhanced the value and redetermined the amount of duty payable accordingly. On appeal, the first appellate authority upheld the order of the lower authority and rejected the appeal. Hence this appeal. 3. Ld. Counsel for the appellant submits that in their own case in Appeal C/40938 & 40939/2014 decided vide Order No.40521-40532/2018 dt. 1.3.2018, this Bench has allowed their appeal and held that it a well settled principle that NIDB data cannot be used to enhance the value of imported goods in the absence of any evidence that the transaction value was not correct. [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee is lower than the values of other similar imports in the NIDB data, the declared value of other similar imports in the NIDB data, the declared value is liable to be rejected as the transaction value. 8. Rule 12 of the Customs Valuation (Determination of Value of Imported Goods0 Rules 2007, the declared value can be rejected if the proper officer has "reasonable doubt" about the truth and accuracy of the declared value. This Rule reads as follows : "RULE 12. Rejection of declared value. ― (1) When the proper officer has reason to doubt the truth or accuracy of the value declared in relation to any imported goods, he may ask the importer of such goods to furnish further information including documents or other eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gher value at which identical or similar goods imported at or about the same time in comparable quantities in a comparable commercial transaction were assessed. (b) the sale involves an abnormal discount or abnormal reduction from the ordinary competitive price; (c) the sale involves special discounts limited to exclusive agents; (d) the misdeclaration of goods in parameters such as description, quality, quantity, country of origin, year of manufacture or production; (e) thereon declaration of parameters such as brand, grade, specifications that have relevance to value; (f) the fraudulent or manipulated documents." 9. Simply because the value declared by the appellant is lower than the value found in the NIDB database, the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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