accept the declared value and found that contemporary clearances as per NIDB data would be showing the value of around Rs.19,59,937/-. Accordingly ... Chartered Engineers Certificate and contemporaneous evidence of clearances as per NIDB Data and also levying redemption fine and penalty. The goods imported were
value of the imported goods, on the basis of the NIDB Data as also on the basis of the invoices, observed to be contemporaneous invoices ... However, the Adjudicating Authority in his impugned order, by relying upon the NIDB Data, enhanced the value from declared value
present case, the adjudicating authority enhanced the value on the basis of NIDB data. It is well settled by the Honble Supreme Court ... that the transaction value cannot be rejected merely on the basis of NIDB data as under:-
(a) Eicher Tractors Ltd. Vs. Commissioner of Customs, Mumbai
further investigation. The value so declared by the appellant was compared with NIDB data value and it was found that there was variation in respect ... during the period 23.2.2007 to 29.1.2008 and the value was compared with NIDB data. On such comparison, the value of previous consignment were also found
Entive Electric Co. Ltd. dated
22.5.2010 and a closing stock list
(b) NIDB import data of 2012 relating to 3
Bills of Entry bearing ... market survey for valuing the said lamps, since
there was no contemporaneous NIDB data
available for such goods and e-commerce
Page
Chartered Engineer were
similar to the values found in the NIDB. Model wise details of the
Unit value of the motors declared in the Bill ... Entry, the value of
similar goods available in the NIDB and the value determined by
the Chartered Engineer were tabulated and were annexed as
Annexure
value of
Synthetic Ruby @ USD 125 per kilogram.
2.5. As per contemporaneous NIDB database it was noticed that
Cubic Zirconia from China was cleared ... import data in respect of Synthetic Ruby was found in
NIDB.
2.6 The importer vide its letter dated 23.11.2019 disputed the
valuation and requested personal
value of
Synthetic Ruby @ USD 125 per kilogram.
2.5. As per contemporaneous NIDB database it was noticed that
Cubic Zirconia from China was cleared ... import data in respect of Synthetic Ruby was found in
NIDB.
2.6 The importer vide its letter dated 23.11.2019 disputed the
valuation and requested personal
true and accurate; and
(C) Further, the value shown in the NIDB data
of contemporaneous imports at or about the
same time also indicates that ... DGOV
Circular dated 15.11.18 and particulars of contemporaneous import as
per NIDB data. The entry at serial no. 1 relates to a Bill of Entry
were also on
lower side as compare to the data available on
NIDB Data.
You are, therefore, requested to submit
your justification of correctness ... 51688/2022 &
49 others
(C) Further, the value shown in the NIDB data
of contemporaneous imports at or about the
same time also indicates
