2006 (10) TMI 56

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..... nt company are includible in the assessable value – After considering the submissions authority allow the with consequential relief
[Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal relates to valuation of liquid hand wash imported by the appellant from their affiliate company in Turkey. The authorities below have loaded the price by 40% of the invoice price on the g .....

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..... e supplier are related persons. However, this fact by itself cannot lead to rejection of the transaction value unless there are evidences to show that the relationship has influenced the price. He submits that the revenue has not produced any evidence to that effect. At this stage, he draws our attention to the earlier order of the Tribunal in the appellants own case (being order No. A/763/WZB/200 .....

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..... e find that the Assistant Commissioner has himself observed in his impugned order that merely because the two are related, the transaction value cannot be rejected unless the circumstances of sale show that the relationship has influenced the price. However, after observing so, no circumstances have been discussed by him to arrive at a finding of the transaction value having been influenced by suc .....

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