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

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