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TMI Blog2016 (4) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... venue has not brought forward any material to allege a change in the fact or circumstances as applicable to the past and upheld for the future imports by the Original Authority. Also the Original Authority as well as the first Appellate Authority have examined and gave categorical findings regarding the acceptance of transaction value. On perusal of the grounds of appeal, no ground is found to int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of customs duty is to be done by Special Valuation Branch of the Custom House after following the procedure prescribed in this regard. The Special Valuation in respect of these impugned goods has been in vogue for past many years. The Original Authority conducted a periodical review of such valuation and the valuation determined in terms of order dated 15/4/2010 was taken up for review. After ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the said Rule. It was also contended that the Commissioner (Appeals) do not have power to pass an interim order directing Department to file counter within 30 days for a final view and at the same time disposing of the appeal technically. Revenue contended that such direction is bad in law. 4. We have heard both the sides. We find the main point of contention in the present proceedings are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relationship with the exporter. The Department through various orders has accepted the declared invoice value as transaction value in respect of imported goods. We find that in the present appeal, the Revenue has not brought forward any material to allege a change in the fact or circumstances as applicable to the past and upheld for the future imports by the Original Authority. We also find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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