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TMI Blog2016 (9) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... parent from the order that no such data was submitted by the appellant or examined by the Assistant Commissioner. The letter dated 02.01.2008 from the foreign supplier, itself admits to the fact that the prices are fluctuating as per the international copper rates - the contemporaneous import prices of identical/similar goods to be considered before accepting the transaction value under Rule 3(3)(b) of the Customs Valuation Rules, 2007- matter remanded to original authority – appeal disposed off. - Appeal No. C/85456/13 - Order No. A/89532/16/CB - Dated:- 26-8-2016 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Brajesh Pathak, Advocate for Appellant Shri M.K. Sarangi, Jt. Commissioner (AR) for Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... practice review of the order was taken up and after examination of various documents and Affidavits given by the appellant to the effect that there was no change in practice, again the transaction value was accepted on the following grounds: - I do not find any reason to interfere with the earlier order dated 16.1.2008 accepting the declared invoice value as transaction value under Rule 3(3)(b) of the Customs Valuation Rules, 2007 for import by M/s Helukabel India Pvt. Ltd., Mumbai from M/s Helukabel GmbH, Germany and their associate and subsidiary companies. Accordingly, I order to accept the declared invoice value as transaction value for goods imported by M/s Helukabel India Pvt. Ltd., Mumbai from M/s Helukabel GmbH, Germany and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have gone through the rival submissions. We find that the order dated 16.1.2008 was passed essentially on the ground that the importer was able to establish that the contemporaneous imports were at a price lower than the transaction value in their case. The order dated 9.2.2011 has been passed without going into the contemporaneous imports of the material time i.e. 2010. It is apparent from the order that no such data was submitted by the appellant or examined by the Assistant Commissioner. In the impugned order, the Commissioner (Appeals) has observed as follows: - The letter dated 02.01.2008 from the foreign supplier, itself admits to the fact that the prices are fluctuating as per the international copper rates. In view of the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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