9911796707
TMI Blog2015 (1) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... MT. We have also noticed that the appellant imported the same goods from Kolkata Port also. The appellant in the written submission before the Commissioner (Appeals) submitted copies of the various orders passed by the Commissioner (Appeals) under which it was accepted. There is no evidence of higher value of contemporaneous import from same sources. There is no allegation of mis-declaration of the goods. Adjudicating authority enhanced the value as the declared value appears to be very low compared to value available in NIDB data, otherwise, there is no material available. The Tribunal consistently observed that the declared value cannot be enhanced merely on the basis of NIDB data. It is noticed that the value of impugned goods varies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the goods in question under cover of 24 Bills of Entry and enhanced the value. The appellant filed appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the appellant. 3. The learned counsel on behalf of the appellant submits that they have been importing the said goods in different times through various ports such as Chennai, Kolkata etc. It is submitted that the value of PU Coated Fabrics varies depending upon the country of origin, quality, size, quantity etc. In the present case, the adjudicating authority enhanced the value on the basis of NIDB data. It is well settled by the Hon ble Supreme Court and Tribunal that the transaction value cannot be rejected me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for a long time. The Department was of the view that the value declared by the appellant is on the lower side in comparison to NIDB data. The adjudicating authority had given a detail finding for invoking Rule 9 of the Valuation Rules. The case laws relied upon by the learned counsel is not applicable to the present case. He submits that in this case the Department produced the evidence in terms of NIDB data relating to the goods of same description, same country of origin and similar quality. He relied upon the decision of the Tribunal in the case of Auto Stores Vs. Commissioner - 2013 (298) ELT 290 (Tri. - Mumbai). 7. After hearing both sides and on perusal of the records, we find from the adjudication order that the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Hon ble Supreme Court in the case of Eicher Tractors Ltd. (supra), held as under:- 5. We find that? there is no dispute that the customs has power to reject the transaction value and enhance the assessable value in terms of Customs Valuation Rules. However, such rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. Contemporaneous imports have to be considered with reference to quality, quantity and country of origin with the imports under consideration. It has been held in a number of decisions that NIDB data cannot be made the basis for enhancement of value. Commissioner (Appeals) has relied upon various decisions of the Tribunal for holding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that the price cannot be enhanced merely on the basis of benchmark price without stating any reason for rejecting transaction value. It appears that NIDB data placed by the learned DR has followed the benchmark price. Accordingly, we do not find any reason to interfere with the order of the Commissioner (Appeals). The appeal filed by Revenue is rejected. 11. We find that in the present case, the adjudicating authority enhanced the value as the declared value appears to be very low compared to value available in NIDB data, otherwise, there is no material available. The Tribunal consistently observed that the declared value cannot be enhanced merely on the basis of NIDB data. It is noticed that the value of impugned goods varies w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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