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TMI Blog2024 (7) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 (5) TMI 549 - CESTAT NEW DELHI] , the Tribunal has held that 'It has been held in a number of decisions that NIDB data cannot be made the basis for enhancement of value. Commissioner (Appeals) has relied upon various decisions of the Tribunal for holding that any enhancement in assessment value, the transaction value has to be first rejected based on legal permissible ground as indicated in the Valuation Rules.' The transaction value can be rejected and enhanced only on the basis of same quantities, quality, are imported. In this case, it is very clear that the imported goods were at variance in quantity when compared with Mumbai and also the retail packing and bulk packing had influenced the price. Without considering these fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e packaging costs are also lower. Since the goods declared at Bangalore as compared to Mumbai, the value declared was very low, a case of undervaluation was registered; and on detailed investigation, the value was enhanced to 0.22 USD as against 0.006/unit and 1.373 USD/unit as against 0.008 USD/unit. Accordingly differential duty was demanded under Section 28 of the Customs Act, 1962 along with interest and penalty. 2. The learned counsel on behalf of the appellant submitted that though the items cleared from Mumbai and Bangalore are identical and was imported from the same supplier, the quantity imported at Bangalore was much higher than the quantity imported at Mumbai. It is submitted that the Director/CEO of the appellant had stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and that as against the bulk packets received at Bangalore and the quantitates also differed is not disputed. In the case of D. M. International (supra), the Tribunal has held that: 5 . We find that there is no dispute that the customs has power to reject the transaction value and enhance the assessable value in terms of Customs Valuation Rules. However, such rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. Contemporaneous imports have to be considered with reference to quality, quantity and country of origin with the imports under consideration. It has been held in a number of decisions that NIDB data cannot be made the basis for enhancement of value. Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quantum of imports involved in the transactions and whether the goods are branded or not. In the absence of such a comparison, loading cannot be done arbitrarily as the Customs Value Rules do not provide for arbitrary loading of values. In the present case, we notice that the loading done is arbitrary and without any basis. Therefore, such enhancement of value cannot be sustained in law. Accordingly, we set aside the impugned order and allow the appeal with consequential relief, if any, in accordance with law. As seen above, the transaction value can be rejected and enhanced only on the basis of same quantities, quality, are imported. In this case, it is very clear that the imported goods were at variance in quantity when compared with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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