2017 (9) TMI 1211

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....Kg. The said bill of entry was assessed by the officers and enhanced the value to USD 1.40 Per Kg., based upon the Directorate of Valuation data. 2. Being aggrieved with the same, the appellant filed appeal before Commissioner (Appeals) on the ground that the imports in question was part of a larger contract entered between the appellant and their Chinese supplier, being contract No.CX11GMA202 dated 01.01.2011. They had earlier also imported a part of the consignment at the declared value of USD 1.01, which was cleared by the officers without any objection. As such, the earlier import becomes contemporaneous import and is required to be adopted in the present case also. The appellant also contended that Revenue has neither doubted the cont....

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....cs reported in 2015 (317) E.L.T. 295 (Tri.-Del.) as also in the case of CC, New Delhi v. Marble Art reported in 2013 (289) E.L.T. 346 (Tri.-Del.) has held that for adopting any other method for enhancement of the value of the imported goods, first of all transaction value is required to be rejected as incorrect/false on the basis of some evidences. It is only thereafter that the other method of deciding value has to be adopted. In any case, the Tribunal has observed that NIDB data cannot be held to be the proper basis for enhancement of the value. 9. When we apply the ratio of the above decisions to the facts of the present case, we find that Revenue has not made any efforts to reject the transaction value. There is virtually no evidence o....