NIDB data cannot be relied if its of different quantity & quality of goods

Karan International Vs Commissioner of Customs (Port) Kolkata (CESTAT Kolkata) CESTAT Kolkata held that NIDB data cannot be relied upon when it is relating to different quantity and quality of goods. Further, enhancement of value based on LME prices untenable in view of unambiguous certificates from the manufacturers of the impugned goods. Facts- The Commissioner vide impugned orders has enhanced the value of the imported goods i.e. “Enamelled Aluminum Wire” of various imported vide Bill of Entry Nos.436074 dated 13.10.2008 and 441097 dated 10.11.2008 weighing of 14859.42 kgs and 14550 kgs...