2013 (5) TMI 96

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..... f NIDB data – Held that - It is well settled that without adducing reasons for rejecting transaction value and without demonstrating that the data taken from NIDB satisfies the requirement of Rule 4 or Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and without giving an opportunity to the importer to argue how the goods imported by him were not comparable, N .....

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..... stablishing the transaction value as incorrect. For the above proposition, he has relied upon Hon ble Supreme Court s decision in the case of Neha Intercontinental P. Ltd. reported as 2008 (221) E.L.T. A32 (S.C.), laying down that NIDB data cannot be relied in absence of any proof that the imports shown in NIDB data was of identical/similar goods and similar quantities. 3. From the grounds of ap .....

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