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TMI Blog2018 (7) TMI 2142X X X X Extracts X X X X X X X X Extracts X X X X ..... the price paid for the consignment of imported goods was more than the transaction value. It is well settled law that enhancement cannot be done based upon the NIDB data, unless the transaction value is proved to be incorrect. Inasmuch as there is no evidence for rejection of the transaction value, we find no reasons to interfere in the impugned order of Commissioner (Appeals). Appeal dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same based upon NIDB data. 3. On appeal of Commissioner (Appeals) took into consideration the Hon ble Supreme Court decision in the case of Eicher Tractors Ltd. vs. Commissioner of Customs, Mumbai 2000 (122) E.L.T. 321, laying down the provisions leading to the assessment of the imported goods for the purposes of Customs duty. It was held that Department is bound to assess the duty, on tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me description and quantity. In doing so, the Specified Officer not only ignored Rule 4(2) but also acted on the basis of the Zauba.Com with different description and quantity ignoring invoice price which is invariably proof of the transaction value. This was erroneous and could not be a reason by itself to reject the transaction value. 4. Revenue in their Memo of Appeal has not disputed the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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