2013 (7) TMI 17 - AT - Customs

Enhancement of the assessable value of imported Non-Texturised Lining Cloth - rejection of revenue claim by Commissioner (Appeals) - Held that - Revenue in their memo of appeal has referred to NIDB data as there is no direct evidence reflecting upon the under valuation of the imported goods. It is well settled that NIDB data cannot be adopted as a reason for enhancement of the assessable value. Against revenue.

Summary

The Appellate Tribunal CESTAT New Delhi rejected the Revenue's appeal for enhancement of the assessable value of imported Non-Texturised Lining Cloth. The Tribunal found that the Revenue failed to provide evidence to support their contention, and rejected the use of NIDB data for enhancement of assessable value. The appeal was accordingly rejected.