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
appellant and re-determined the value of goods as per NIDB data under
Rules of Customs Valuation Rules, 2007 and assessed bills of entry.
Therefore ... aforesaid, he submits that there is no
harmony in consideration of NIDB Data for ascertaining contemporaneous
pricing in case of unbranded goods. That NIDB data
department ought to have
adopted contemporaneous import value as available on NIDB for
finalization of the said Bills of Entry and therefore such re-assessment ... adjudicating
authority to determine the assessable value of fuel cost based on NIDB
data. The Tribunal in the said case had held as under
under:-
"Regarding the issue of valuation, we find that the NIDB
data, which the Revenue has relied upon for enhancing
the value, is showing ... declared value. In these circumstances, the value
declared in the NIDB data is not acceptable in the
absence of NIDB data with regard
under:-
"Regarding the issue of valuation, we find that the NIDB
data, which the Revenue has relied upon for enhancing
the value, is showing ... declared value. In these circumstances, the value
declared in the NIDB data is not acceptable in the
absence of NIDB data with regard
under:-
"Regarding the issue of valuation, we find that the NIDB
data, which the Revenue has relied upon for enhancing
the value, is showing ... declared value. In these circumstances, the value
declared in the NIDB data is not acceptable in the
absence of NIDB data with regard
Appeal.
10.1 Regarding the issue of valuation, we find that
the NIDB data, which the Revenue has relied upon
for enhancing the value, is showing ... declared value. In these
circumstances, the value declared in the NIDB data
is not acceptable in the absence of NIDB data with
regard
Appeal.
10.1 Regarding the issue of valuation, we find that
the NIDB data, which the Revenue has relied upon
for enhancing the value, is showing ... declared value. In these
circumstances, the value declared in the NIDB data
is not acceptable in the absence of NIDB data with
regard
Appeal.
10.1 Regarding the issue of valuation, we find that
the NIDB data, which the Revenue has relied upon
for enhancing the value, is showing ... declared value. In these
circumstances, the value declared in the NIDB data
is not acceptable in the absence of NIDB data with
regard
