https://www.taxtmi.com/caselaws?id=782598 CESTAT Kolkata allowed the appeal, setting aside the impugned order enhancing the customs value of imported water purifier spare parts. The Tribunal held that the declared transaction value, assessed by Customs (not self-assessed), must be accepted under Rule 3 of the Customs Valuation Rules unless specific statutory grounds for rejection are established. No such grounds or contraventions were alleged or proved. The authority had directly resorted to NIDB data to enhance value without first lawfully discarding the transaction value or establishing comparable "identical" or "similar" imports. Relying solely on NIDB data was held impermissible, rendering the value enhancement and consequent demand unsustainable. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 10:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782598 CESTAT Kolkata allowed the appeal, setting aside the impugned order enhancing the customs value of imported water purifier spare parts. The Tribunal held that the declared transaction value, assessed by Customs (not self-assessed), must be accepted under Rule 3 of the Customs Valuation Rules unless specific statutory grounds for rejection are established. No such grounds or contraventions were alleged or proved. The authority had directly resorted to NIDB data to enhance value without first lawfully discarding the transaction value or establishing comparable "identical" or "similar" imports. Relying solely on NIDB data was held impermissible, rendering the value enhancement and consequent demand unsustainable. Case-Laws Customs Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782598