Enhancement of value only on the basis of NIDB data unacceptable

 Sedna Impex India P Ltd Vs C.C.-Mundra (CESTAT Ahmedabad) CESTAT Ahmedabad held that enhancement of value merely on the basis of NIDB (National Import Database) data without any other independent evidence is not acceptable. Facts- Appellants filed various Bill of entry seeking clearances of 100% Non-Textured Polyester Lining Falling under chapter CTH 54076190 and Mix Lot of 100% Polyester Knitted Fabrics falling under CTH 60053200 of the Customs Tariff Act, 1975, originating from China and declaring the price. The original adjudicating authority considering the representation through CPGRAM ...