9911796707
TMI Blog2001 (8) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... it is his contention that the limited remand order of the Commissioner is not sustainable for the following reasons :- (i) That they had raised several questions before the Commissioner pertaining to the matter that there is no mutuality of interest between the supplier and the appellants and therefore, the value cannot be loaded. It is his contention that there were large number of suppliers and that point itself is sufficient to come to conclusion that there was no mutuality of interest; although they do not deny that most of the suppliers are related persons but there was no mutuality of interest between them. It is his contention that this question has not been gone into in terms of the evidence produced but the Commissioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anted to enhance the value on the basis of related persons. (iv) While reiterating their contention he submits that for the purpose of holding mutuality of interest, both the parties should have mutuality of interest in each and as the Department has not produced evidence of such mutuality of interest in each other s industry, therefore, price as per the Invoice has to be accepted. He also refers to various grounds taken by them in terms of the appeal and seeks for disposal of the appeal itself. He refers to the detailed summary of personal hearing filed before the Commissioner wherein they had cited large number of judgments on. (a) The transaction value is required to be accepted due to lack of mutuality of interest; (b) Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department s stand and leaves the matter to the discretion of the bench. 3. On a careful consideration of the submission and perusal of the records, we notice from the submission filed before the Commissioner, the appellants had taken several grounds and the major ground taken by them was that there was lack of mutual interest and in this regard relied on the following judgments :- List of decisions on the acceptance of transaction value due to lack of mutuality of interest : = Commissioner of Customs v. Maruti Udyog Ltd. - [1989 (41) E.L.T. A61 (S.C.) = 1989 (22) ECR 482 (S.C.)] = Daewoo Motors India Ltd v. Commissioner of Customs, New Delhi - [2000 (115) E.L.T. 489 (Tri.)] = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals). We, therefore, accept the prayer for taking up the appeal today by setting aside the impugned order and remand the matter to the original authorities to redecide on all points. The original authorities shall grant full opportunity to the appellants to establish that their transaction value is in keeping with the terms of Section 14 of the Customs Act and that there was no mutuality of interest between them and the suppliers. The original authority shall examine the issue in the light of the evidences that are produced by them and various judgments cited by them and a detailed, considered and speaking order should be issued in the matter. 4. At this stage, both the sides submit that a time limit may be fixed for disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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