2005 (1) TMI 475

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..... per : C. Satapathy, Member (T)]. Heard both sides and perused the case records. This a Revenue appeal against the impugned Order-in-Appeal passed by Commissioner (Appeals) under which the Order-in-Original passed by the Assistant Commissioner has been set aside. The facts of the case narrated below are not in dispute. 2. M/s. Habasit Holding AG, Switzerland, the foreign supplier holds 51% .....

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..... position to control the Indian Company, we are of the view that the finding of the original authority to the effect that the Swiss Habasit and the Indian Habasit are related cannot be faulted. 3. While examining whether the relationship between the Swiss Exporter and the respondents has influenced the price of the impugned imported goods, the original authority found that the impugned goods imp .....

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..... y in order to arrive at a valid comparison between goods of the same grade and identification code in the absence of any sale of belts in running length to other independent importers. 4. On comparison, the original authority found that the Swiss Company is allowing a 20% discount to independent buyers, whereas the respondents have been charged a lower price after allowing a 33.3% discount. In o .....

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..... ay, has been established which has inter alia taken into account the 20% extra cost involved in cutting and joining the belt in running length imported by the respondents. The secondary methods of valuation in the Customs Valuation Rules, based on value of identical/similar goods, deductive and computed value methods and the residual method all seek to establish an arms-length price when the decla .....

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..... ent commercial level. We do not find that this argument was ever pressed by them before the lower authorities. Moreover, their claim is not supported by any documentary evidence to show that the suppliers have a different pricing pattern for different commercial levels. On the other hand, sales to them having been established as related party transactions and the price being influenced by the rela .....

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