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of <h1>Enhancement of imported goods' value under Rule 9 and Section 14 unsustainable without rejecting declared transaction value first</h1> <h3>M/s. Industrial Exim Pvt. Ltd. Versus Commissioner of Customs (Import), Noida Customs Commissionerate, Ghaziabad</h3> M/s. Industrial Exim Pvt. Ltd. Versus Commissioner of Customs (Import), Noida Customs Commissionerate, Ghaziabad - TMI Appellant imported aluminum scrap declared at a transaction value that lower authorities enhanced under Rule 9 of the Customs Valuation Rules, 2007. Enhancement was upheld below on NIDB data and for alleged inability to justify the declared value. Tribunal holds that for enhancement the Revenue must first 'reject the transaction value by production of evidences to the contrary.' Citing Sanjivani Non-Ferrous Trading Pvt. Ltd., upheld by the Supreme Court, the Tribunal notes the Supreme Court's holding that 'unless the value declared by the appellant is not rejected by the Revenue the same cannot be enhanced in terms of the Section 14 of the Customs Act, 1962.' No evidence was produced rejecting the transaction value here. The Tribunal further observes that NIDB data has been held non-reliable for value enhancement in various decisions. Accordingly, enhancement of value is found unsustainable, set aside, and appeals allowed with consequential relief to the appellant.
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