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TMI Blog2019 (5) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) has held that the exact nature of the import of the goods is not very clear. The copy of the test report was not provided to the importer. The NIDB data on which basis the enhancement of declared value was done was also not informed to the respondent. There are any number of decision of higher appellate forum which have consistently reiterated that reliance on NIDB data for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t check, it emerged that the goods were declared in the accompanying invoice only as interlining fabric . On the basis of test report and NIDB data, the original authority enhanced the value from 0.18 USD to 1.374 USD by invoking Rule 5 of the Customs Valuation (Determination of the Value of Imported Goods) Rules, 2007 vide order dated 23.12.2011. In appeal, the Commissioner (Appeals) held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the foreign supplier s invoice clearly showed that the goods are interlining fabrics whereas Bill of Entry had described it as interlining fabrics (flock). The test report has brought out the fact that the imported goods have characteristics of flock fabrics. She submits that the NIDB data was relied upon to the impugned goods as the respondents had mis-declared the description of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods is not very clear. The copy of the test report was not provided to the importer. The NIDB data on which basis the enhancement of declared value was done was also not informed to the respondent. There are any number of decision of higher appellate forum which have consistently reiterated that reliance on NIDB data for the purpose of enhancement of declared value of imported goods is not in orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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