Valuation Dispute: NIDB Data Inapplicable for 4000 Metric Tons of Base Oil SN-500 Due to Quantity Limitations.

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....Valuation of imported goods - Base Oil SN-500 - price of NIDB data is for not more than 500 MTs - the goods involved in the contemporaneous bill of entry, therefore, due to the higher quantity (4000 MTs) imported by the appellant, the NIDB data of meager quantity cannot be applied....