NIDB data cannot form the basis for Enhancement of Value under Customs Act

Seafox Impex Vs Commissioner of Customs (Appeals) (CESTAT Delhi)

Conclusion: Confirmation of differential duty was violative of Section 17(4) of Customs Act and of Rule 12 of Customs Valuation Rules and hence was liable to be set aside as payment by assessee for the differential amount of duty, irrespective it being voluntary and irrespective that in his statement assessee had accepted the re-assessed value could not be held as waiver/abandonment on part of assessee for the speaking order.

Held: Assessee filed the Bills of Entries for import

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