2026-VIL-1503-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Valuation of imported wallpaper - Transaction value of similar goods - Appellant imported wallpaper at declared value of USD 2.2 per kg which was enhanced by Faceless Assessment Group to USD 3.5 per kg based on NIDB data from port showing identical goods assessed at higher value - Appellant contended that declared value was supported by proforma invoice and contemporaneous imports at same value and enhancement was not in accordance with Customs Valuation Rules - Whether value enhancement based on Rule 5 of Customs Valuation Rules using comparable data of similar goods is sustainable when higher value has been found in contemporaneous imports - HELD - Rule 12 of Customs Valuation Rules empowers proper customs officer to reject declared transaction value and re-determine value if there is reasonable doubt regarding truth or accuracy of declared value. Availability of higher import values of identical goods as per NIDB provides sufficient reason for assessing officer to reject value. Rule 5 of Customs Valuation Rules provides that value shall be transaction value of similar goods sold for export and imported at or about same time. In exercise of this Rule assessing officer found that transaction value of similar goods at same commercial level same quantity same country of origin was available - Contemporary import vide Bill of Entry for same goods at USD 3.5 per kg was properly considered by assessing officer. The description of goods as wallpaper only without specifications regarding size thickness or patterns does not mean goods imported are not identical for comparison purposes. Out of contemporaneous imports assessing officer took lowest value amongst imports which is in accord with statutory requirement to apply lowest transaction value. The contemporary Bill of Entry relied upon by appellant pertains to 01.11.2020 which is earlier than subject Bill of Entry dated 04.01.2021 and hence not truly contemporaneous - The value enhancement at USD 3.5 per kg based on Rule 5 of Customs Valuation Rules is sustainable – The impugned order is upheld and the appeal is dismissed
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