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TMI Blog2016 (12) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, has come to the conclusion that the invoice value of the goods imported are not influenced by that relationship. Invoice value accepted - appeal rejected - decided against Revenue. - Customs Appeal No. 54298 of 2014 - Final Order No. 56028 /2016 - Dated:- 22-12-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri Sanjay Jain, AR for the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed the Revenue s appeal and upheld the order-in-original. Aggrieved by the order of Commissioner (Appeals), Revenue is in appeal before us. 2. The only ground agitated by the Revenue is that the authorities below have failed to come to a finding as to why provisions of Rule 3(3)(b)(i) of the Customs Valuation Rules were not invoked in this case. The original authority have carefully gone in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws:- 5.10. I find that the same issue was dealt with in Para 12 of the earlier Order-In-Original No. 36/RMY/CH-85/10/ dated 08.06.2010 as below:- I find that the Foreign Supplier have also supplied some identical/similar goods to other un-related importer/customer in India. The Importers have submitted relevant copies invoices regarding identical imports. This is evident from the copie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny is a distributor and agent of its main supplier and it is held in many cases that distributor and actual users are different classes of buyers and their import prices cannot be comparable. I agree with this view of the importer and Hence, I find force in accepting the declared invoice value. I find that the above said finding given in Order-In-Original No. 36/RMY/CH-85/10/ dated 08.06.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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