https://www.taxtmi.com/caselaws?id=458260 Customs valuation of semi-finished coaxial cables cannot be enhanced solely on NIDB data where the declared value is supported by contemporaneous VAT return evidence and the adverse technical material has not been tested by cross-examination. The approved valuer's report valued the goods by reference to constituent material weight, but that alone did not justify rejecting the declared value for goods not available in the retail market. The declared value was accepted, and enhancement on the basis of NIDB data was not sustainable. en-us Thu, 18 Jan 2018 00:00:00 +0530 Thu, 17 Oct 2024 20:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458260 Customs valuation of semi-finished coaxial cables cannot be enhanced solely on NIDB data where the declared value is supported by contemporaneous VAT return evidence and the adverse technical material has not been tested by cross-examination. The approved valuer's report valued the goods by reference to constituent material weight, but that alone did not justify rejecting the declared value for goods not available in the retail market. The declared value was accepted, and enhancement on the basis of NIDB data was not sustainable. Case-Laws Customs Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458260