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TMI Blog2017 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Customs Valuation Rules, 1988 - appeal allowed by way of remand. - E/3032//06 & E/382/07-Mum - A/87851-87852/17/EB - Dated:- 26-5-2017 - Mr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri Gajendra Jain, Advocate, for appellant Shri V.K. Shastri, Assistant Commissioner (AR), for respondent ORDER Per: D. N. Panda Both sides say that both appeals i.e. E/3032/06 and E/382/07 are on the same controversy of determination of the value of the goods cleared by the appellant unit. Both sides also agree that the concept of relative buyer was subject matter of examination in appeal No.E/3032/06, while that is not the issue in appeal No.E/382/07. Both sides also say that the goods cleared by an E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962 is read with the Customs Tariff Act, 1975. The goods imported into India is exigible to customs duty and additional duty of customs, if any. Therefore the EOU manufacturing goods in India availing the status of duty exemption for export is treated in same par in respect of its clearance in DTA. Accordingly insofar as the leviability of duty is concerned, the law relating to the excise shall apply, but for determination of the value of the goods, Customs Valuation Rules, 1988 made under Customs Act, 1962 shall apply. 4. At this stage, whether a buyer or seller is related or not, the adjudicating authority is in a better position to examine and decide the modus operandi of the buyer and seller. He shall have the advantage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt appropriate rules for valuation. In the event there is a difficulty, he has been conferred power to take shelter of residuary method of valuation and reach to a logical conclusion according to the guidelines given by the method of valuation prescribed by the Customs Valuation Rules, 1988. As appropriate fact finding being expected from the adjudicating authority, it is not desirable to quote which rules shall be applicable for valuation at this stage. 6. With the aforesaid guidelines and directions, both appeals are remanded to learned adjudicating authority to hear both the matters analogous and reach to a proper conclusion on the basis for the levy, granting reasonable opportunity of hearing to the appellant. ( Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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