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TMI Blog2017 (2) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... additional information/data/document from the importer and remanded the matter to the original authority for passing denovo orders - matter allowed by way of remand. - Customs Appeal No. 50961 of 2015 - C/A/50305/2017-CU[DB] - Dated:- 12-1-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Tarun Gulati, Advocate for the Appellants Shri Sanjay Jain, AR for the Respondent Per: V. Padmanabhan The present appeal is filed against the order in appeal dated 2.12.14, passed by the Commissioner of Customs (Appeals) Delhi. The appellant is a regular importer of ladies shoes, men's shoes, bags etc. from their related foreign supplier M/s Christian Louboutin SA (hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in accepting the declared value as transaction value without giving any findings as to why the declared value is being accepted. The order is totally a non speaking order. (ii) In the case, while accepting the declared value DC(SVB) has not given any findings as to how he has come to the conclusion that the relationship between the importer and supplier has not influenced the price of goods. Further DC (SVB) has not examined whether the declared value approximates to either of the three values referred to in sub clause (b) of sub rule (3) of Rule 3 of the Valuation Rules, 2007. (iii) DC SVB has erred in simply accepting a declaration given by the importer to the effect that the prices have been settled in a manner consistent w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -DEL-CU] in which, under similar circumstances, the Tribunal has decided that there is no requirement for remanding the matter to the original adjudicating authority. Accordingly, he prayed that the impugned order may be set aside. 4. Learned DR on the other hand, submitted that the original authority has not given due consideration to clause 9 of the agreement between the appellant and their related foreign supplier. This clause provides for adjustment to the transaction values by way of credit and debit notes even after import of the goods with a view to ensure that the appellant does not suffer undue loss. He submitted that this clause has got far reaching consequences. Since the original authority has not examined this aspect and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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