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-Kolkata(Port) vs Enterprise International Ltd on 22 April, 2025 cites

Rajkumar Knitting Mills (P) Ltd. vs Collector Of Customs, Bombay on 14 January, 1998

I also find that the department without citing any case of contemporaneous imports wants to enhance the value of the imported goods only on the basis of the NIDB data (if any) and goods which were assessed at higher values even though the payment of duty for the latter is made under protest. Accordingly, the facts of the instant appeal are distinguishable from the case of Rajkumar Knitting Mills (P) Ltd. (supra)
Supreme Court of India Cites 3 - Cited by 37 - Full Document

M/S. Prayas Woollens Pvt. Ltd vs Commissioner Of Customs (Import), ... on 12 August, 2015

"9. I find that the value was enhanced citing higher prices of the contemporaneous imports of similar goods. However, the valuation of similar goods depends on factors such as country of origin, quantity of the goods imported, produced by the same person who produced the goods being C/ (ROM) Application No. 75272/2020 & C/75398/2020 valued, quality of the goods i.e. characteristics, composition & like component material. Moreover, the NIDB data is not exhaustive in nature as it only depicts the value at which the goods are assessed but not whether such assessed value is declared value by the importer or enhanced value by the proper officer. I also find that the lower authority has enhanced the value as declared by the appellant by placing its reliance on the particular imports and neglecting the clause of lowest value as mentioned under Rule-5 of CVR-2007. As such, the lower authorities adopted the pick and choose approach which did not reflect the true nature of the NIDB database. I find that in the case of Prayas Woollens Pvt. Ltd. vs. CC Import Mumbai, reported in 2016 (332) ELT 376 (Tri-Mum), Hon'ble Tribunal held as follows:
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 0 - Full Document
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