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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 ..... RDER Per V. Padmanabhan ( for the Bench ) The present appeal filed by the Revenue is directed against the order dated 25.4.2014 passed by Commissioner (Appeals), New Delhi. The respondent regularly imports goods from foreign supplier in Korea. The Special Valuation Branch of Customs House looked into the transaction made by the importer from the related foreign supplier with a view to decide whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed supplier and after going through in detail other connected documents, has come to the conclusion that the invoice value of the goods imported are not influenced by that relationship. The impugned order has been agitated against in terms of Rule 3(3)(b)(i) which is reproduced below:- "(b) In a sale between related persons, the transaction value shall be accepted, whenever the importer demonstr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omparison of their declared prices with other un-related importers for some identical goods that there is difference in the prices. The importers vide their letter dated 30.05.2010 submitted justification of transfer price in case of direct sale price by their holding company to un-related Indian customers and sales to their company; it has been submitted that in case of un-related Indian customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant cannot take up the same issue again once accepted by the appellant and re-open the same vide the instant appeal. Anyhow the issue has also become time barred now. 5.11. The appellant has not pointed out any other reason to reject the transaction value. It is settled law that in order to re-determine the declared value, the transaction value has to be rejected first by assigning re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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