Goods imported and warehoused in Kandla Special Economic Zone...

Goods imported and warehoused in Kandla Special Economic Zone were cleared into Domestic Tariff Area. The department enhanced the value based on NIDB data, leading to confiscation, redemption fine, and penalty. However, the NIDB data was from 2017, while clearance occurred in 2018, rendering its application unjustified. No evidence of undervaluation, such as invoice manipulation or consideration flow-back, was presented. The declared invoice value was accepted in the absence of contrary material. As no mala fide intention was established, imposition of fine and penalty was incorrect. The impugned order was set aside, and the appeal was allowed.