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TMI Blog2017 (11) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ected, then under Rule 3(ii) the value shall be determined by proceeding sequentially through Rules 5 to 8 of the Rules. Conversely if the transaction value can be determined under Rule 4(1) and does not fall under any of the exceptions in Rule 4(2), there is no question of determining the value under the subsequent Rules. The goods were in the SKD conditions for which proper entry or enquiry was neither possible nor made - impugned order sustained - appeal dismissed - decided against Revenue. - C/50776/2017-CU[DB] - C/A/56497/2017-CU[DB] - Dated:- 4-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Present Shri R.K. Manjhi, DR for the appellant Present Shri Priyansh Upadhyay, Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the impugned order of the Adjudicating authority, it appears that value of some of the items like parts of the calculators was not ascertained during the market enquiry. It appears that the market enquiry conducted by the Department has been questioned by the respondent as no chart of detailed process was supplied to the respondent. It may be mentioned that regarding the valuation of the imported goods, the Hon ble Supreme Court in the case of Eicher Tractors Ltd. Vs. CC Mumbai - 2000 (122) ELT 321 (SC) observed that: 7. The rules which have been framed are the Customs, Valuation (Determination of Price of Imported Goods) Rules, 1988. The rules came into force on 16 th August, 1988. Under Rule 3(i) the value of imported go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) the buyer and seller are not related, or where the buyer and seller are related, that transaction value is acceptable for customs purposes under the provisions of sub-rule (3). 14. It is only when the transaction value under Rule 4 is rejected, then under Rule 3(ii) the value shall be determined by proceeding sequentially through Rules 5 to 8 of the Rules. Conversely if the transaction value can be determined under Rule 4(1) and does not fall under any of the exceptions in Rule 4(2), there is no question of determining the value under the subsequent Rules. 7. By considering the ratio laid down by the Hon ble Supreme Court (Supra) and peculiar facts and circumstances of the case, it appears that the goods were in the SKD cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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