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TMI Blog2006 (5) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in quality. Further the level of import is not comparable, as in respect of Model KFR-51 GW which is the only model tallying with one of the 4 models imported, only 10 sets were imported. Therefore the NIDB date does not establish that the contemporaneous import was of similar goods imported from China - the evidence on record is not sufficient to discard the transaction value, which is theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of NIDB data purported to be for similar model of same tonnage and same country of origin. It was proposed to increase the value for model No. KFR-51 GW to Rs. 9,100/- CIF, for model KFR 61-GW to Rs. 13,325/- CIF, for model K-66 GW to Rs 14,000/- CIF and for Model ASW-24 to Rs. 14,000/- CIF per piece. A quantity discount of 10% was proposed and thereafter the values for the models were enhance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial on record to show that the goods are comparable in quality. Further the level of import is not comparable, as in respect of Model KFR-51 GW which is the only model tallying with one of the 4 models imported, only 10 sets were imported. Therefore the NIDB date does not establish that the contemporaneous import was of similar goods imported from China. This being so, Rule 6 of the Customs Valua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoice value but can rely on contemporaneous evidence to show that the invoice value is not the correct value. Since the NIDB data does not establish whether the data was of similar goods and since there is also vast difference in level of import, the invoice value is required to be accepted in the light of the Tribunal's order in the case of Commissioner of Customs, New Delhi v. Modern Over ..... X X X X Extracts X X X X X X X X Extracts X X X X
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