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TMI Blog2013 (12) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... d Chartered Engineer expert opinion. As regards NIDB data, it stands held in various decision that the same cannot be adopted as the sole basis for enhancing the value and the evidence of contemporaneous imports is required. The contemporaneous import should also be in respect of the same type of goods, matching in all respects and even a minor difference in the imported goods and the contemporane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty of Rs.1,06,88,085/-. In addition duty of Rs. 10,74,979/- stands confirmed in respect of live consignment of imported electric motors, which already stands paid by the applicant. 2. The dispute in the present appeal is as regards valuation of the said electric motor imported by the applicant from China. The adjudicating authority has arrived at the enhanced assessable value based upon the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Engineer cannot be held to be an expert in valuation and as such his opinion makes no difference. Clarifying further he submits that unless the motor is opened and put on the efficiency and the quality of the products including the wiring used therein is examined, it is not possible to come to the correct value of the same. He also submits that they asked for the cross-examination of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t during the course of personal hearing before the adjudicating authority they never insisted on cross-examination of the expert. 5. We have considered submissions made by both the sides. After going through the impugned order, we find that the entire case of Revenue is mainly based upon the NIDB data and Chartered Engineer expert opinion. As regards NIDB data, it stands held in various decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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