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6. 2019 (365) E.L.T. 3 (S.C.)
7. 2019 (367) E.L.T. 3 (S.C.) C/51688/2022 & 49 others ***** (D) Further, the importer has pleaded that the NIDB data which are sometimes referred to by the assessing officer for enhancing transaction value doesn't deal with any other case of actual transaction value of any contemporaneous import of aluminum scrap at about the same time of import from the same country of origin, as such the reference made to NIDB data is completely irrelevant, the plea taken by the importer in this regard is not acceptable as the NIDB Data are prepared by the EDI System on the basis of national data base of the Customs clearances all over the India. The NISB Data are used by the department to ascertain the truthfulness and accuracy of the value of imported goods self assessed by the importer as per contemporaneous import made at or about the same time.
"4.3 It appears that the Assistant Commissioner entertaining a doubt as regards the declared value by the importer, having looked into the NIDB data wherein similar goods appeared to have been cleared at a higher rate as depicted in the table under Paragraph 4 of the Order-in-Original, chose to hold that the declared value was liable for rejection and that the same was required to be re-determined at USD 20.70 per piece under Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. In adjudication, the original authority proceeded to reject the declared value and re-determined the unit price solely based on the NIDB data. Other than this, we do not find any findings as to whether the declared value of the appellant was false or incorrect, or that any contemporaneous/actual imports suggested any discrepancy in the declared value, etc. ******

55. Learned counsel for the respondents also placed reliance upon the decision of the Tribunal in Aggarwal Foundries (P) Ltd. vs. Commissioner of Customs 13 and in particular to paragraph 2, which is reproduced below:

"2. The appellant imported pig iron from various overseas traders for use in manufacture of billets. The declared value of pig iron varied from USD 229 per MT to USD 300 per MT. These values were rejected by the assessing officer who enhanced the value to USD 500 per MT based on the data available with the NIDB. NIDB is the data of the Customs Department which gives values of various commodities based on various transaction values of different goods. The question which falls for consideration is whether the invoice value can be rejected and the duty can be charged as per NIDB data without any specific evidence that the invoice values do not reflect actual transaction value. This issue was decided in respect of the same assessee vide Final Order No. A/30143-30156/2018, dated 29-1-2018. It has
13. 2020 (371) ELT 859 (Tri-Hyd) C/51688/2022 & 49 others been held that the NIDB data can be a guideline for the customs to arrive at the value of the goods but the NIDB data cannot be applied directly unless the value given therein falls within the parameters of identical goods or similar goods. Relying on the decisions in the cases of Topsia Estates Pvt Ltd v. CC (Import- Seaport) Chennai [2015 (330) E.L.T. 799 (Tri. - Chennai)], CC New Delhi v. Nath International [2013 (289) E.L.T. 305 (Tri. - Del.), Impex Steel & Bearing Co. v. CC Delhi-IV [2014 (302) E.L.T. 464 (Tri. - Del.)] and Eicher Tractors Ltd v. CC Mumbai [2000 (122) E.L.T. 321 (S.C.)] it has been decided that the department cannot reject the declared value and assess the goods as per the NIDB data."