2018 (6) TMI 715

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..... ssioner (AR) for the Respondent Per Bench Aggrieved by the order passed by Commissioner (Appeals), appellant has filed both these appeals. The dispute involved in these appeals relate to assessable value of knitted fabric (100% knitted polyester) in Appeal No. C/41938/2014 and knitted fabric (97% Rayon and 3% Spandex) in Appeal No. C/41939/2014 imported by the appellant in a number of consignm .....

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..... 6 (d) Commissioner of Customs Vs. Nath International - 2013 (289) ELT 305 3. On the other hand, ld. AR supports the impugned order. 4. We find force in the argument of the Ida counsel that the declared import values in both these cases were enhanced on the basis of NIDB data. It is well settled that NIDB data cannot be used to enhance the value of imported goods in number of decisions cited .....

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