Revenue's Revaluation of Imported Goods Fails Due to Lack of Identical Goods Comparison Using NIDB Data.

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....Revaluation of imported goods - reliance placed on NIDB data - value of contemporaneous goods - The Revenue has to first establish that the goods imported and contemporaneous goods are identical in the first place before proceeding further, which exercise has not at all been done by the Revenue in the case on hand - AT....