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TMI Blog2013 (3) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the appellant was asked about the prices declared for third party imports. They had also produced evidences by way of invoices of the imports made by third parties and also reasons why the prices declared by them is lower when compared to those declared by the third parties. Matter remanded back to the original adjudicating authority to consider the information furnished by the appellant. - C/280/2012 - A/1/2013/CSTB/C-I - Dated:- 22-11-2012 - P.R. Chandrasekharan And Anil Choudhary, JJ. Appellant Rep by: Shri S.N. Kantawala, Adv. Respondent Rep by: Shri V.C. Kohle, Dy, Commissioner (AR) Per: P.R. Chandrasekharan: The appeal is filed against the Order-in-Appeal No. 8/MCH/DC/SVB/DG/2012 dated 20/01/2012 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed invoice value of the goods imported by the appellant from the related foreign supplier by 100% without giving any valid reasons for the same and also ordered that the same would apply to the imports to be made by the appellant for the coming three years. 2.2 The appellant preferred an appeal before the lower appellate authority and the lower appellate authority without examining the matter and without taking into account the submissions made by the appellant, dismissed the appeal and hence the appellant is before us. 3. The learned counsel for the appellant made the following submissions: 3.1 The department had accepted the transaction value on earlier occasions vide SVB orders dated 13/05/2002 and 27/06/2005 mentioned supra and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the findings of the lower authorities. 5. We have carefully considered the submissions made by both the sides. From the records it is seen that in both the SVB orders passed in 2002 and 2005, the department had accepted the transaction value declared by the appellant on the ground that the relationship did not influence the transaction value. However, in 2008, they have made departure from the previous practice without having any reason for taking a different stand. From the records it is seen that the appellant was asked about the prices declared for third party imports. They had also produced evidences by way of invoices of the imports made by third parties and also reasons why the prices declared by them is lower when compared to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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