2019 (5) TMI 1358

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.... for the Respondent ORDER Per Bench The facts of the case are that the respondents had filed Bill of Entry 5059371 dated 30.10.2011 for import of 1,24,800 meters of 'interlining fabric (flock)'. The Bill of Entry was filed by the respondent by declaring the value as 0.18 USD per meter as per the invoices of foreign supplier. During first check, it emerged that the goods were declared in the acc....

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....out confirming the imported are not interlining fabrics, the value redetermined and adopted by the original authority are to be rejected. Aggrieved, the department has filed the present appeal. 2. Today, when the matter came up for hearing, ld.AR Ms. T.Usha Devi appearing for Revenue reiterated the grounds of appeal. She submits that the foreign supplier's invoice clearly showed that the goods ar....

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....as passed by the original authority. 4. Heard both sides. 5. After hearing both sides, we find that there are number of decisions which hold that NIDB data is not substantive material to enhance the value. Commissioner (Appeals) has held that the exact nature of the import of the goods is not very clear. The copy of the test report was not provided to the importer. The NIDB data on which basis t....