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TMI Blog2024 (2) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER The Department has filed the Appeal against the order passed by the Commissioner of Appeals. The Respondent has imported "Christmas light" and others electrical items from China. After DRI investigations it was felt the value is required to be enhanced. The Department adopted the NIDB data to enhance the value and revised the Customs Duty to be paid. 2. Being aggrieved the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record to suggest that the buyers and sellers of the goods are related persons. Therefore the enhancement of the value is likely to be struck down and rightly struck down by the Commr. (Appeals)." [Emphasis Supplied] 7. Hence we do not find any reason to interfere with the impugned order and the same is hereby upheld along with reasons mentioned therein. 21. I also observe that the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without taking these aspects into account. The imports were of 'Monaco Brown', 'Diano', 'Mermer Royal Beize' etc. The prices are also varying vastly. In fact, the price of 'Monaco' imported by the appellant under Bill of Entry No. 277105 was higher than the contemporaneous import of the same item at Euro 315. The Revenue has accepted that value and rejected all other values. Clearly, the effort i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted transaction values without any valid basis/reasons and without following the due procedure as per section 14 and Valuation Rules, especially when there is nothing on record to suggest that the transaction value declared by the appellant was not the price actually paid for the good when sold for export to India. Also no evidence has been produced by the respondent that any amount, over and abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the values declared at invoice value. The appeal is accordingly liable to be allowed with consequential relief." [Emphasis Supplied] 3. After going through at the submissions of the Ld. Respondent, we find that the Department has not made any attempt to follow the procedure given under the Valuation (Determination of Value of Importers Goods) Rules 2007 and has simply adopted the NIDB data and se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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