https://www.taxtmi.com/caselaws?id=464871 Enhancement of the assessable value of imported goods based on NIDB data was not sustainable where only data for 88 comparable imports was disclosed out of 1341 relied upon. The non-disclosure of the remaining comparable import data created doubt about the basis for valuation, and that doubt was resolved in favour of the importer. The enhancement was therefore set aside and the Revenue's challenge failed. en-us Thu, 09 Nov 2023 00:00:00 +0530 Wed, 19 Nov 2025 20:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464871 Enhancement of the assessable value of imported goods based on NIDB data was not sustainable where only data for 88 comparable imports was disclosed out of 1341 relied upon. The non-disclosure of the remaining comparable import data created doubt about the basis for valuation, and that doubt was resolved in favour of the importer. The enhancement was therefore set aside and the Revenue's challenge failed. Case-Laws Customs Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464871