9911796707
TMI Blog2005 (1) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Senior Advocate submitted that the duty has been confirmed and penalties have been imposed on the ground that M/s. Uniworth Textiles Ltd. and M/s. Uniworth International Ltd. are related persons which has influenced the price of fabrics sold by M/s. Uniworth Textile Ltd., a 100% EOU and that the fabrics sold were not the rejects but prime and flawless fabrics; that the adjudicating authority has rejected the transaction value and determined the assessable value under Rule 7 of the Customs Valuation Rules. The learned Senior Counsel contended that Rule 7 of the Customs Valuation Rules is applicable only when the goods are sold to persons who are not related; that as in the present matter, it is the case of the Department that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment before taking a final decision under sub-rule (1) of Rule 10A; that no such opportunity had been granted and as such the proceedings are bad in law. Reliance has also been placed on the decision in the case of Tata Coffee Ltd. v. C.C.E., Hyderabad - 2004 (168) E.L.T. 460 (T-Bang.) wherein the Tribunal has held that FOB value of exported goods has to be taken as assessable value of the instant coffee sold in the Domestic Tariff Market by a 100% EOU in the absence of imports of identical or similar goods, relying upon the Circular dated 29-9-1994. Finally, he submitted that countervailing duty which has been confirmed in the impugned order has already been confirmed against the applicants in respect of which their appeal is already pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds are sold in the greatest aggregate quantity to persons who are not related to the seller in India subject to the deduction specified in the Rule. Learned Senior Counsel has made a strong prima facie in favour of the applicants as Rule 7 prima facie, will not be applicable as the price of the related persons has been taken into consideration by the department. Revenue has also not rebutted the submissions about FOB price and the price at which the goods sold in DTA are more or less the same and in view of the Board s Circular dated 29-9-1994, there is a prima facie case in favour of the applicants. 4. In view of this, we stay the recovery of the entire amount of duty and penalties imposed on all the applicants during the pendency of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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