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TMI Blog2016 (11) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... not available in the NIDB Data. On verification of the documents submitted by the appellant, since the Dy. Commissioner of Customs, SVB concluded that the relationship did not influence the price and in absence of availability of contemporaneous import of similar /identical goods in the NIDB Data for the relevant period, we are of the view that the said order is in conformity with the Customs Valuation Rules. Therefore, there was no requirement for remanding the matter to the Original Authority for re-looking into the provisions of Rule 3 (3) (b) of the Valuation Rules for ascertaining the valuation of the subject import. Appeal allowed - decided in favor of appellant. - Customs Appeal No. C/53136/2014-CU [DB] - Final Order No. 55189/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of the aspects of clause (a) and (b) of Sub-Rules (3) of Rule 3 ibid. 4. Shri Prasant Sukla, the ld. Advocate appearing for the appellant submitted that since upon verification of the documents/ records, the Dy. Commissioner of Customs has arrived at the conclusion that the invoice value has not been influenced by the relationship of the appellant with its foreign supplier, the said conclusion is inconformity with the provisions of Rule 3 (3) (a) of the Customs Valuation Rules. He further submits that the foreign supplier does not supply the same goods to any other buyer in India/ other countries and that supplier has included the profit element in the goods supplied to the appellant. Thus, he submitted that the order of the Dy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the Importer; that the price has been settled in a manner consistent with the normal pricing practice in the industry in the question or with the way they settle prices for sales to the buyers who are not related to them; that the goods supplied to the importer are not supplied to any other buyer in India. 8. In the order dated 15.03.2013, it has been held that the foreign supplier does not supply the same goods to any other buyer in India / other countries; that the goods were supplied pursuant to the conditions prescribed in the purchase orders; that the supplier of goods has included the profit element in the cost of the goods supplied to the appellants; that contemporaneous import of similar/identical goods were not availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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