under-valued on the basis of
data available for the contemporaneous imports (NIDB data). Therefore, the
detention of the goods was converted into seizure ... sacks Rs. 45.40 per kg., whereas the price
available for contemporaneous imports (NIDB data) of Synthetic Rubber
PBR, from same place of origin, with almost
procedure for comparison of value of similar /
identical goods as per NIDB data. Statement of Shri Sameer Mittal,
Proprietor of the appellant was recorded under ... Appeal No. 52214 of 2019
Co. Limited'. He was shown the NIDB data in respect of silicon
adhesives and he signed the same
above imported batteries with the
value available in National Import Data Base (NIDB) and found that there
was a huge difference between the declared unit ... Battery Technology co. Ltd., China."
32. The Revenue, on scrutiny of NIDB data of 12 V 7.2 AH batteries, it
was revealed that some
conduct thorough inquiry for
determination of fair prices, taking help of NIDB of Directorate of
Valuation and / or verification of export declarations made
value is
Rs.23,25,843/-. Both are exaggerated, inflated and
illusory. NIDB data is deliberately suppressed as if smart
watches have never been cleared
that the Department has not shown evidence of
any contemporaneous imports or NIDB data to show undervaluation and so
the invoice value should have been ... show any contemporaneous import data of identical or
similar items or NIDB data to indicate undervaluation and therefore the
invoice value is required be accepted
ought to be classified under CTH
1701. Further, import data taken from NIDB, Zuba.com and
Cyberex Exim Solution (P) Ltd. also confirms the facts
ought to be classified under CTH
1701. Further, import data taken from NIDB, Zuba.com and
Cyberex Exim Solution (P) Ltd. also confirms the facts
conduct thorough inquiry for
determination of fair prices, taking help of NIDB of Directorate of
Valuation and / or verification of export declarations made
conduct thorough inquiry for
determination of fair prices, taking help of NIDB of Directorate of
Valuation and / or verification of export declarations made
