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, origina

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