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TMI Blog2005 (3) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of the documents in accordance with the actual transaction value as per the provisions of Customs Act, 1962. 2. When the matter came up for hearing, by consent, the main writ petition itself is taken up for final disposal. 3. It is admitted by both the parties that the Customs Department is introducing complete computerisation. According to the petitioner, the respondents should make appropriate changes in the Electronic Data Interchange System (EDI System in short), to process the documents in accordance with actual transaction value, as per the provisions of the Customs Act, 1962. 4. Learned Additional Solicitor General, appearing for the respondents submitted that the actual transaction value, as per Section 14 of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive conditions; (b) the sale does not involve any abnormal discount or reduction from the ordinary competitive price; (c) the sale does not involve special discounts limited to exclusive agents; (d) objective and quantifiable data exist with regard to the adjustments required to be made, under the provisions of Rule 9, to the transaction value; (e) there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which- (i) are imposed or required by law or by the public authorities in India; or (ii) limit the geographical area in which the goods may be resold; or (iii) do not substantially affect the value of the goods; (f) the sale or price is not subject to same condition or consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not related; (c) substitute values shall not be established under the provisions of clause (b) of this sub-rule." 8. learned Counsel for the petitioner referred to the decisions in Garden Silk Mills Ltd. v. Union of India, 1999 (113) E.L.T. 358 (S.C.) and Hyderabad Industries Ltd. v. Union of India, 2000 (115) E.L.T. 593 (S.C.) and submitted that the transaction value should include the value at which the importer had sold the goods to the buyer before they are exbonded. According to the learned Counsel, the Act recognises sales, before completion of importation or in bond before Customs clearance and so, the EDI System should provide for inclusion of these details. 9. The decision in 2000 (115) E.L.T. 593 (S.C.) cited supra, relates to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support their case that the EDI System should include details of the buyers to whom the goods are sold before they are exbonded and that value should be taken into account while declaring the transaction value. 11. More recently, in Commissioner of Customs, Mumbai v. M/s. Bureau Veritas, 2005 A.I.R. S.C.W. 993, the Supreme Court observed thus:- "The ambit and method of Rule 4 was elaborately dealt with by this Court in Eicher Tractors Ltd. v. Commissioner of Customs, Mumbai, 2000 (122) E.L.T. 321. It is true that the Rules are framed under Section 14(1-A) and are subject to the conditions in Section 14(1). Rule 4 is in fact directly relatable to Section 14(1). Both Section 14(1) and Rule 4 provide that the price paid by an importer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that as long as the manual system was in operation, he could introduce the name of his purchaser and it is only after the EDI System has been introduced that it is not possible to feed the name into the computer. It is again repeated that so long as the EDI System provides for all the details required to be recorded for the purpose of declaration of the transaction value, for recording any additional detail as per the petitioner's wish, a mandamus cannot be issued. In these circumstances, I am unable to accept the petitioner's case for issuance of a mandamus. 15. Learned Counsel for the petitioner produced a xerox copy of the public notice issued by the Customs Department regarding changes effected, in the EDI System procedures. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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