9911796707
TMI Blog2014 (5) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... not been able to produce any price list of the supplier, which is applicable to unrelated persons (and not to their 100% subsidiaries) - The so called price list meant for Kemper (India), Kemper (China) or Kemper (Japan) is of little utility in determining the issue. The analysis by original authority is purely based upon the balance sheet and profit & loss account - It would have been more appropriate if the original authority would have done analysis as per Rule 7 of the Customs Valuation Rules, i.e. starting from sale value in India and working out backward - Without doing any analysis or any data supporting certificate from the supplier, the Assistant Commissioner seems to have concluded about the prices under Rule 8 (or Rule 7A und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice price by loading 50% on the declared invoice price vide order dated 31-3-2005. The appellants filed appeal against the same before the Commissioner (Appeals), which was rejected. Thereafter, they approached this Tribunal. Before the Tribunal they produced certain documents in support of their claim that the relationship with the supplier has not influenced the price. In the interest of justice, this Tribunal vide order dated 31-3-2011 remanded the matter to the original authority to examine the whole issue afresh. Consequent to the said order of the Tribunal, the matter was re-examined by the Assistant Commissioner of Customs, Custom House, Mumbai, and vide his order dated 10-10-2011, he ordered acceptance of the invoice price. This o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely to the related party and also observed that under the circumstances, the case was not examined properly and hence set aside the original order. 4. We have given considerable thought to the submissions of both sides as also gone through the original as well as the appellate order. We find that the original authority has come to the conclusion that identical goods are being supplied at the same price to Kemper (China) and Kemper (Japan) and price list and invoice price are same and, therefore, the invoice price is acceptable under Rule 4(3)(a) of the Customs Valuation Rules, 1988 or Rule 3(3)(a) of the Customs Valuation Rules, 2007. Rule 4(3) of the Customs Valuation Rules and the corresponding Rule 3(3) of the Customs Valuation Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the goods are available to any buyer who is not related to the seller of such goods. In the present case, as is indicated on the price list, the prices are applicable only for Kemper (India), the appellant. The same goods are not being supplied to any other person in India by the supplier. Obviously, this is not the price list as is commonly understood. Goods are not available on such price to unrelated buyers in India or abroad. The importer has also produced two other price lists of the supplier, which are meant for Kemper (China) and Kemper (Japan). We again note that these prices are applicable only to the subsidiaries of the supplier. The goods are not available at these prices to any unrelated buyer. In fact, the importer has prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, we set aside both the orders and remand the whole matter to the original authority for analyzing the data in proper perspective and then come to the conclusion. The provisions of Rule 7 of the Customs Valuation Rules as also Interpretative Notes to Rule 7 may be kept in mind while doing the analysis. Similarly, the analysis is required under Rule 8 (or Rule 7A under old Rule), i.e. computed value method. The provisions of Rule 8/7A as also the Interpretative Notes given in respect of Rule 8 (old 7A) under the Customs Valuation Rules, 2007 may also be kept in view and thereafter the matter may be analysed and a proper decision taken. 7. Needless to mention that since the imports from 2001 onwards are pending finalization of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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