https://www.taxtmi.com/caselaws?id=463283 Customs valuation cannot be enhanced unless the declared transaction value is first rejected on cogent evidence. In the absence of such rejection, an upward revision under Section 14 of the Customs Act, 1962 is not sustainable. Reliance on NIDB data alone was held insufficient because that data was treated as unreliable for fixing a higher import value. The enhancement was therefore set aside, and consequential relief followed. en-us Tue, 09 Jul 2019 00:00:00 +0530 Fri, 22 Aug 2025 08:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463283 Customs valuation cannot be enhanced unless the declared transaction value is first rejected on cogent evidence. In the absence of such rejection, an upward revision under Section 14 of the Customs Act, 1962 is not sustainable. Reliance on NIDB data alone was held insufficient because that data was treated as unreliable for fixing a higher import value. The enhancement was therefore set aside, and consequential relief followed. Case-Laws Customs Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463283