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TMI Blog2016 (6) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... lared for the said goods of 0.9 mm thickness was USD 1.50 per meter. The bill of entry filed by the appellant was assessed on second check basis with 10% examination order as per declaration made by the appellant. The value of PU Leather Cloth of 0.5 mm thickness was enhanced to 0.90 USD per meter and of thickness 0.9 mm was enhanced to UDS 1.90 meter from the declared invoice value of 0.80 USD and 1.50 USD respectively. The same was done on the basis of contemporaneous import data. 2. Thereafter, the goods were examined on 100% examination basis and it was found that 127 rolls declared as thickness of 0.9 mm were, in fact, of thickness 0.5 mm and 293 rolls declared as 0.5 mm were of thickness 0.9 mm. As such no difference in rolls' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een declared as of thickness 0.9 mm, were, in fact, of 0.5 mm and the 293 rolls declared as 0.5 mm thickness were of 0.9 mm. They contended that the said declaration stands made by them based upon the invoice of the foreign supplier and it seems that there was some mistake on the part of sender of the goods. As regards enhancement, they contended that the same is based upon the NIDB data, which has been held to be not sufficient for such enhancements, by various decisions of the higher courts. They contended that in the absence of any evidence to show that transaction value is not the correct payment made by the importer to the foreign supplier, such transaction value is required to be adopted as the correct assessable value. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ics, in as much as the total number of rolls match with the quantity imported by the appellant. 8. As regards valuation, it is seen that 127 rolls were of 5 mm thickness with the declared value of USD 0.80 per meter. The same was enhanced by the Revenue on first check basis to 0.90 USD per meter. The balance 293 rolls were of 0.9 mm at the declared value of USD 1.50 per meter. The same was enhanced to USD 1.90 in the first check examination. The appellants are not aggrieved with the said enhancement done on the first check basis and had taken no appellate action against the same. 9. Subsequently, on 100% examination of fabrics, Revenue found that 293 rolls were, in fact, of 1.2 mm thickness. However, we really fail to find out the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carded on the basis of sufficient evidences. Hon'ble Supreme Court in the case of Commissioner of Customs, Vishakhapatnam Versus Aggarwal Industries Ltd. reported in 2011 E.L.T. 641 (S.C.) has observed that reasons to doubt about truth or accuracy of the declared value does not mean a reason to suspect. Mere suspicion upon the correctness of the invoice produced by an importer is not sufficient to reject it as evidences of the value of the imported goods. In the present case, we find that there is neither any allegation nor any evidence produced by the Revenue to suspect the correctness of the transaction value. If that be so, the transaction value has to be accepted as the correct assessable value. Further, it is again well settled that N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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