Value Enhancement Invalid as NIDB Data Alone Cannot Replace Declared Transaction Value

Anjum International Vs Commissioner of Customs (Port) (CESTAT Kolkata) The case concerns an appeal against enhancement of assessable value and customs duty on imported LED and non-LED lights for consignments imported between 12.09.2016 and 14.10.2016. The appellant had filed three Bills of Entry declaring a total assessable value of ₹45,36,497, and the goods were initially cleared on a provisional basis. Upon finalization of the provisional assessment through an Order-in-Original dated 27.03.2018, the adjudicating authority enhanced the value of the goods based on data from the National Impo...