9911796707
TMI Blog2013 (3) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the supplier, M/s. Daniel Measurement of Control, USA are related to the Indian buyer, a case was registered with the Special Valuation Branch, New Custom House, Mumbai. Previously also the appellant's agreement were registered with the SVB cell and vide SVB orders No. 26/2002 dated 13/05/2002 and 251/Addl/SVB/05-06 dated 27/06/2005 the department had accepted the transaction value for the imports made by the appellant on the ground that the relationship has not influenced the transaction price. However, in the present case, the matter was reviewed and the appellant was asked to produce evidence to show that the relationship has not influenced the transaction value in respect of the present Bills of Entry. The appellant furnished details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding third party imports before the adjudicating authority7 in respect of imports made by Emerson, Mumbai vide invoice dated 07/10/2008 and 18/09/2008 for similar goods which were imported at higher prices that those declared by the appellant and had also given justification for the lower price declared by the appellant on the ground that the imports made by third parties included other items apart from the item imported by the appellant and also the quantity imported by the appellant were also much higher than those made by third parties. Further, the specifications of the products under importation also varied in respect of third party imports when compared with those made by the appellant and that is the reason why the prices declared b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms imported by third parties. All these factors do affect prices in international trade transactions. Therefore, Revenue should not have rejected the prices declared by the appellant without giving any reasons thereof. 6. Therefore, the impugned orders are set aside and the matter remanded back to the original adjudicating authority to consider he information furnished by the appellant in respect of third party imports and, thereafter, to arrive at the price of the imports made by the appellant, taking into account the difference in commercial level of the transactions, difference in the specifications of the products under importation and such other relevant factors and, thereafter pass an order as to whether the transaction value declare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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