9911796707
TMI Blog2014 (5) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... any. The appellants are importing certain goods from their principals and selling the same in India. Since the import is from a related person, examination of valuation was taken by the Custom House under Section 14 of the Customs Act, 1962 read with Customs Valuation Rules, 1988. The importer was asked several times to produce certain documents and appear for personal hearing. However, the appellants did not co-operate and finally the Deputy Commissioner, GATT Valuation Cell, ordered to accept the invoice 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 Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven by the importer from his principals stating that the prices of the goods is based upon the computed value, viz. cost of raw material, fixed as also variable cost and 8% profit. In view of the above, the Assistant Commissioner accepted the price. The Commissioner (Appeals), on the other hand, observed that the submission of domestic price list is mistake on the part of the respondent, supplier gives 50% discount as per the discount structure of the company and such a discount is given only or exclusively 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 thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l levels, quantity levels, adjustments in accordance with the provisions of Rule 9 of these rules and cost incurred by the seller in sales in which he and the buyer are not related; (c) substitute values shall not be established under the provisions of clause (b) of this sub-rule." 5. In the present case, the importer has produced a price list issued by Kemper (Germany) meant for Kemper (India) alone. The prices in the said price list tally with the invoice prices of the imported goods. In our view, price list is one which indicates prices of the goods at which 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 onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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. Similarly, we also find that 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 under old Rules) of the Customs Valuation Rules, 2007. We also note that the first appellate authority also has not done any analysis but on certain grounds, has only set aside the order of the original authority. 6. Under the circumstances, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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