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TMI Blog2008 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri M. Veeraiyan, Member (T) [Order per : M. Veeraiyan, Member (T)]. - Appeal No. C/89/04 is against the order of the Commissioner (Appeals) No. 279/2003(81- KDL)Cus/Commr(A)/AHD, dt. 17-9-2003. 1.2 Appeal No. C/115/04 is against the order of the Commissioner (Appeals) No. 443/2003/71 (KDL)/Commr (A) /Raj, dt. 27-11-2003. 1.3 As both the appeals are by the same appellant and involve a common issue, the same are being dealt with by a common order. 2. Heard both sides. 3. The relevant facts which are common in r/o appeal No. C/89/04 and appeal No. C/115/04 are as follows :- (a) The appellant is a 100% subsidiary of M/s. DOW Chemical (India) Holdings Pvt. Ltd., which in turn is a 100% subsidiary of M/s. Dow Chemical Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of lading dt. 26-1- 2001 and filed bill of entry dt. 7-12-2001 and declared value of US $ 700 per MT. which was enhanced by the Original Authority to US $ 825 per MT based on the factual position mentioned in respect of consignment covered in appeal No. C/89/04. 4. Ld. Advocate for the appellant concedes that the supplier is related person, but claims that there is no mutuality of interest between the two. The Mumbai Customs authorities have clearly held that the transaction between them and the foreign supplier was not influenced by the relationship; that the said order of the Special Valuation Branch, Mumbai Customs has not been appealed against. As Indian based subsidiary company, they are regular importer and as a regular importer t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision has been taken on the basis of importers statement, information and declaration made in various written submissions made to the Department. This order does not take into account any suppression or mis-declaration affecting the invoice value, which shall be dealt with appropriately under the law and procedure as and when, noticed. This decision will remain in force till present method of invoicing remains unchanged. Any change affecting the invoice values materially, be informed to this Branch suo motu by the importer without delay. This decision shall be reviewed as and when information additional or contrary to whatever furnished is brought to the notice of this Branch. This decision is subject to occasional review/for a f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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