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
said goods declared by the importer was grossly undervalued as compared to NIDB data. The importer had not declared the brand, make, model and country ... Rules. The value of the goods was reassessed on the basis of NIDB data and total value has been re-worked
lakhs to redeem the goods. He further
held that NIDB Data in respect of mixed scrap of Iron and
Copper was not available and therefore ... further enhanced the value of Aluminium
scrap on the bases of NIDB data to Rs.32,96,185/- from
Rs.31,13,924.4/- declared
respect of those photocopiers, he relied on higher value recorded in NIDB data. He accordingly, enhanced the value to Rs.16,73,467/-; he ordered ... correct in ignoring the Chartered Engineers certificate and rely on NIDB data in respect of old and used photocopiers. He submits the value declared
under protest.
(iii) The evidence of contemporaneous imports as reflected in the NIDB data cannot be the criteria for enhancing the value is the NIDB ... Alert Notes dated 09.05.2011 but also on the basis of NIDB data with respect to similar goods imported during the contemporaneous period and therefore
value declared by the importer
is on lower side as compared to NIDB data and the
invoice value is liable to be rejected under Rule ... PMTs. The value of Aluminium Radiator Scrap is
found fair as per NIDB data by the Appraising officer.
Accordingly, the assessable value collectively for both
value by the original authority in his
order dt. 23.05.2012 based on NIDB data also cannot be sustained in
view of the plethora of decisions ... based on NIDB data is therefore set aside. By implication, the goods
cannot then be held liable to confiscation under Section
value by the original authority in his
order dt. 23.05.2012 based on NIDB data also cannot be sustained in
view of the plethora of decisions ... based on NIDB data is therefore set aside. By implication, the goods
cannot then be held liable to confiscation under Section
value by the original authority in his
order dt. 23.05.2012 based on NIDB data also cannot be sustained in
view of the plethora of decisions ... based on NIDB data is therefore set aside. By implication, the goods
cannot then be held liable to confiscation under Section
value by the original authority in his
order dt. 23.05.2012 based on NIDB data also cannot be sustained in
view of the plethora of decisions ... based on NIDB data is therefore set aside. By implication, the goods
cannot then be held liable to confiscation under Section
