Transaction value cannot be rejected for aluminium scrap imports solely on NIDB data without supporting evidence.

Declared transaction value of imported aluminium scrap could not be discarded or the assessable value enhanced merely on NIDB data. Where no evidence was produced to show the declared value was incorrect, rejection of transaction value was not justified and enhancement on that basis was impermissible. The appellate order upholding such enhancement therefore could not stand, and the valuation adjustment based solely on NIDB data was held unsustainable, with consequential relief following.

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Issues: Whether the declared transaction value of imported aluminium scrap could be rejected and the assessable value enhanced solely on the basis of NIDB data without first rejecting the transaction value on evidence.

Analysis: The declared value had not been rejected on any evidence showing it to be incorrect. The enhancement was made only on the basis of NIDB data. In such circumstances, reliance on NIDB data for enhancement was not permissible, and the appellate order sustaining that approach could not stand.

Conclusion: The valuation enhancement based solely on NIDB data was unsustainable, and the appeals were allowed with consequential relief.

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