Customs valuation by NIDB data alone was unsustainable where no evidence rebutted the declared transaction value.

Declared transaction value for imported Christmas lights could not be rejected on the basis of NIDB data alone, because there was no material showing extra payment over invoice value, no evidence that buyer and seller were related, and no indication that the declared price was not the sole consideration. The valuation exercise was found to have relied on selective data without following the proper customs valuation procedure. Enhancement of assessable value was therefore unsustainable, the declared value was liable to be accepted, and the appeal was dismissed with the Commissioner (Appeals)' order upheld.

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Issues: Whether the enhancement of assessable value of the imported Christmas lights by relying on NIDB data and re-determination of value was sustainable in law.

Analysis: The declared transaction value was rejected without valid basis or supporting evidence. There was no material to show that any amount over and above the invoice value had been paid, nor any indication that the buyer and seller were related or that the declared price was not the sole consideration. The valuation exercise was found to have been undertaken by selectively adopting data without following the proper valuation procedure under the governing customs valuation framework.

Conclusion: The enhancement of value was not sustainable and the declared value was liable to be accepted. The appeal was without merit and was dismissed, with the order of the Commissioner (Appeals) upheld.

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