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TMI Blog2017 (6) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... Technical) Shri A. Chakraborty, Advocate for the Appellant Shri S. Dasgupta, DC(AR) for the Respondent ORDER Per: Shri P.K.Choudhary 1. Heard both sides and perused the appeal records. 2. Briefly stated the facts of the case are that the appellants are engaged in the business of trading of tyres. They imported ling-long brand of truck tyres. The Revenue proposed to reject the declared price. The Adjudicating Authority determined the value at US $ 84.20 per set. By the impugned order the Commissioner (Appeals) disposed the appeals to the extent that a discount of 12% is required to be made. We find that in the appellant's own case, M/s. K.R.Srilaxmi Deals Pvt. Ltd. Vs. Commissioner of Customs, Kolkata vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are available, goods produced by a different person, but shall not include imported goods where engineering, development work, art work, design work, plant or sketch undertaken in India were completed directly or indirectly by the buyer on these imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of these imported goods; (e) similar goods means imported goods - (i) which although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable with the goods being valued having regard to the quality, reputation and the existence of trade mark; (ii) produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 144 MT of glycerine imported by Appellant Deekay Exports. 4.2 In the case of C.C. Mumbai Vs. Mahalaxmi Gems [ 2008(231) ELT 198 (S.C.)] Apex Court laid following ratio on rejection of transaction/invoice value. 7 . Assessee, being aggrieved, filed appeal before the Tribunal. Tribunal by its impugned order has set aside the findings recorded by the Commissioner (Customs) by observing that the value of the goods that was declared was the transaction value. The genuineness of the invoice that the assessee produced has not been questioned. It has not been alleged that it was fabricated or fake or that any relationship existed between the importer and the exporter. It was also held that there was no contemporaneous evidence to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar goods is relevant factor while rejecting the transaction value based on contemporary imports. 4.3 In the present proceedings before us the quantity of tyres imported by the appellant is much more than the quantity imported in the relied upon bill of entry. Further independent Delhi importers have also imported China origin tyres at values lower than the value of relied upon bill of entry. The brand name of the tyres imported by the appellant is Linglong whereas the brand name in the relied upon Bill of Entry is 'Westride'. There is no evidence on record that both these brands of Chinese origin are similar. 5. In view of the above observations and settled proposition of law appeals filed by the appellant are allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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