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TMI Blog2018 (1) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... ent took the view that declared import value of US$ 220/MT should be rejected under Valuation Rules and redetermined at US$ 1024.42/MT - Held that: - the enhancement has been caused based on NIDB data and that too of an import from Nigeria. Various judgments and decisions of courts have consistently held that enhancement of declared value cannot be done on the basis of NIDB data - the declared values will sustain. There cannot be any confiscation of the goods under Section 111 (m) and imposition of any redemption fine thereof - Penalty under Section 112 (a) is also set aside - appeal allowed in part. - Appeal No.C/31/2008 - FINAL ORDER No. 42378 / 2017 - Dated:- 23-10-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant under Section 112 (a) of the Act. Hence this appeal. 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate Shri A.K. Jayaraj submits that the declaration made by the appellant at the time of import, both in respect of CTH classification as well as declared import price are correct. He contends that the department has sought to enhance the import value based on NIDB data and that too by comparing import of zinc ash from Nigeria, whereas the appellant's imports was from Malaysia. Hence no provisions of Section 111 (m) will not be attracted. Ld. Advocate also relied upon the decisions of Tribunal in the case of Jay Kay Exports Industries Vs CC Kolkata - 2004 (163) ELT 359 (Tri.-Kolkata) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were declared as 'zinc ash' and have been found to be zinc ash. Appellants also declared that the goods contained minimum 65% zinc. This being so, goods will necessarily fall within the ambit of Ash and residues containing mainly of zinc and hence correctly classifiable under CTH 26201900 as held by the adjudicating authority. Hence on this score, we do not find any infirmity with the adjudicating authority's decision. 6. However, coming to the matter of enhancement of value, we find that the enhancement has been caused based on NIDB data and that too of an import from Nigeria. Various judgments and decisions of courts have consistently held that enhancement of declared value cannot be done on the basis of NIDB data. This ver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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