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    <title>2019 (5) TMI 1357 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant regarding the enhancement of the value of imported PU Belts from a specific supplier in China based on NIDB data. Citing consistency in previous decisions, including cases involving other importers dealing with the same product from the same supplier, the Tribunal set aside the impugned order. By aligning with established precedents, such as cases involving M/s. SRR International, M/s. Sumit Enterprises, and M/s. Liberty Enterprises, the Tribunal granted relief to the appellant on 01.03.2019.</description>
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