Declared Value Upheld: NIDB Data Insufficient for Revaluation of Imported Goods, Revenue's Case Unsubstantiated.

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....Re-valuation of the impugned goods imported - It is the settled position of law that NIDB data cannot be the only basis for rejection of the declared value - The Revenue has not made out a case firstly, for the rejection of the declared value and secondly, no case is either made out justifying re-determination of the same. - AT....