2009 (3) TMI 185 - AT - Customs

Valuation Application of Rule 5 and Rule 9 of the Customs Valuation Rules 1988 (CVR) held that - we find that the original authority had decided that agent discount allowed to the appellants had to be included in the value of the impugned goods in terms of Rule 9(1)(a) of the Customs Valuation Rules 1988. He had also found that Valuation Rules 5 and 6 were not applicable in determining the value of impugned goods. In the impugned order the Commissioner (Appeals) held that agent discount allowed to the appellants had to be added for assessment of the impugned goods invoking Rule 5 of the CVR. We find that the Commissioner (Appeals) made a new case different from the one contained in the order impugned before him and that the same is not sustainable in law. In the circumstances we vacate the impugned order and allow the appeal.

Summary

The case involves M/s. Nilos India Ltd. appealing a decision regarding imports from Nilos GmBH Germany. The Commissioner (A) held that a 10% discount should be included in the assessment as an "agent discount." However, the Tribunal found that this decision deviated from the original authority's ruling and was not sustainable. The Tribunal referenced a prior case to support its decision. Ultimately, the Tribunal vacated the Commissioner (A)'s order and allowed the appeal.