Hon’ble Delhi High Court has held that a valuation addition based solely on National Import Database (NIDB) data would wholly unwarranted and that any such reassessment would have to be shored by independent and cogent evidence.

The court has observed that NIDB data alone would be insufficient for value reassessment without corroborative evidence or contemporaneous import comparisons. This decision underscored the importance of comprehensive evidence and procedural compliance in customs disputes, cautioning against arbitrary reliance on NIDB data.