2024 (11) TMI 747

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....presentative for the Respondent ORDER P. K. CHOUDHARY : All the 09 Appeals are filed by the Appellant against the impugned Order-In-Appeal No. NOI-CUSTM-000-APP-040-049-2017-18, dated -29/05/2017 passed by Commissioner (Appeals-II) Customs & Central Excise, Noida. 2. The facts of the case in brief are that the Appellant has imported shredded scrap during the period from 17.02.2015 to 05.03.2015 under 10 bills of entry declaring the value between USD 325 to 360 per MT. The Custom Department re-assessed the Bills of Entry by enhancing the value to USD 400 for all bills of entry. The Appellant filed appeals against said enhancement. The Appellate Authority remanded the matter for passing a speaking order. 3. In remand, the Original Autho....

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....have complied with the directions of the Appellate Authority for giving the reasons on the basis of which value was enhanced by the Original Authority. 7. The value has been enhanced solely on the basis of NIDB data. It has been a settled legal position that the value of NIDB data cannot be the sole basis to enhance the value. So long as there is no case of Custom Department regarding under valuation or any other evidence leading to reduction in value of imported goods, the value declared in the bill of entry cannot be doubted. 8. It would be pertinent to mention here that in earlier order in appeal, the Appellate Authority directed the Original Authority to give reasons for enhancing the value, which was otherwise sufficient to show that....