Declared transaction value for imported cloves cannot be rejected on NIDB data alone without comparable goods evidence.

Declared transaction value of imported cloves could not be rejected merely on NIDB data or generalized price information where the importer showed the goods were of a recognised market grade and matched the stated description. The Tribunal held that valuation must rest on comparable contemporaneous imports of the same origin, time, quantity and quality, and that imports of different origin or unsupported price references cannot justify reassessment. On that basis, the enhanced valuation lacked a proper legal foundation and the reassessment was not sustainable.

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Issues: Whether the declared transaction value of imported cloves could be rejected and reassessed merely on the basis of NIDB data and general price information, despite evidence of grade, origin and contemporaneous market availability.

Analysis: The sole basis for enhancement was the value reflected in NIDB data, which did not establish the grade or quality of the goods. The importer produced material showing that CG3 was a recognised market quality and that the imported cloves corresponded to that description. The Tribunal followed its earlier view that contemporaneous imports for valuation must relate to comparable goods of the same origin, time, quantity and quality, and that reassessment cannot be sustained on imports of different origin or on generalized price data alone. On that reasoning, the rejected value lacked a proper legal foundation.

Conclusion: The declared transaction value could not be rejected and the reassessment based on US$ 3000 PMT was not sustainable.

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