Assessable value enhancement based on selective NIDB data was unsustainable where comparable import data was not fully disclosed.

Enhancement of the assessable value of imported goods based on NIDB data was not sustainable where only data for 88 comparable imports was disclosed out of 1341 relied upon. The non-disclosure of the remaining comparable import data created doubt about the basis for valuation, and that doubt was resolved in favour of the importer. The enhancement was therefore set aside and the Revenue's challenge failed.

---

---

Issues: Whether enhancement of the assessable value of imported goods, based on NIDB data and selective disclosure of comparable import data, was sustainable.

Analysis: The value of the goods was enhanced on the basis of 1341 imports of similar goods, but data relating only to 88 imports was furnished. The remaining data was not disclosed to justify the enhancement. In these circumstances, the non-disclosure created doubt about the basis of enhancement, and the benefit of that doubt went to the importer. The enhancement of value was therefore not sustainable.

Conclusion: The enhancement of the value of imports was rightly set aside and the Revenue's appeal failed.

---