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
Stak 240 301 447
4 NIDB
5 EDI
3
C/50712/2019
14. ON whey SLBL 140 609 980
15. ON Optimen ... therefore,
purchased from the supplier of the goods at lower
prices. The NIDB data does not establish that the
contemporaneous imports were of similar goods
Goods) Rules,
4
2007 are attracted, the transaction value cannot be
rejected. NIDB data alone cannot be made the basis of
enhancement of value ... applicable, the Department is bound to assess
the duty of transaction value. NIDB data alone cannot
be made basis of enhancement of value
goods. The assessing authority has
loaded the value basing on the contemporary NIDB data which
the appellant / the authorized representative / CHA of the
appellant ... outs of the
contemporaneous import prices of the impugned goods
from the NIDB database. Appellant's representative.
reiterated the grounds of appeal. He further
goods. The assessing authority has
loaded the value basing on the contemporary NIDB data which
the appellant / the authorized representative / CHA of the
appellant ... outs of the
contemporaneous import prices of the impugned goods
from the NIDB database. Appellant's representative.
reiterated the grounds of appeal. He further
price for the relevant period and also to the data
available on NIDB. The sample of the said impugned goods imported,
drawn and were sent ... adjudicating authority has not correctly
appreciated the facts and has applied NIDB Data for re-determination of
the imported goods being valued. The Settled
Cisco Commerce India Private Limited vs Commissioner Of ... on 19 October, 2022
CUSTOMS, EXCISE &
Cisco Commerce India Private Limited vs Commissioner Of ... on 19 October, 2022
CUSTOMS, EXCISE &
rejecting the declared values and enhancing the
same on the basis of NIDB data. Aggrieved by the above orders, the
appellant filed two appeals before ... rejecting the value
declared and enhancing the same on the basis of NIDB data. Aggrieved
by the order, the appellant filed an appeal before
