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TMI Blog2018 (8) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... /s.Gamesa Wind, whereas, the imports made by the appellant in SKD/CKD products, required some assembling process to make for the finished products - The Tribunal has analysed the entire facts as the final fact finalising authority and that cannot be said to be unreasonable or wrong. The conclusion arrived at by the Tribunal that Article 19 only mandates that the respondent will be liable to pay all the tax that will imposed on the transaction has nothing to do with the payment or a condition of sale is a possible view which does not require any interference - appeal dismissed. - C.M.A. No. 1744 of 2018 - - - Dated:- 1-8-2018 - S. Manikumar And Subramonium Prasad, JJ. For the Appellant : Mr.A.P.Srinivas JUDGMENT ( Judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine Do Brasil, M/s.BP Hydraulics, UK, M/s.Hydraulics Corp,PMC, USA are related in items of rule 2(2) of Customs Valuation (Determination of value of Imported Goods) Rules,2007. The declared invoice value of the valves,pumps, filters, manifolds, cylinders etc., and also electrical parts like connectors, glands, electric motors etc, for manufacture of hydraulic systems for the wind industries shall be accepted as transaction value under Rule 3(3)(A) of Customs Valuations (Determination of Value of Imported Goods) Rules, 2007 with check and scrutiny and adjustment and additions under rule 10(2) ibid. However, if contemporary imports at higher price are noticed, groups shall evaluate the goods under appropriate provisions. Of customs valua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the branch. This decision is subject to periodical review after a period of 3 years. To facilitate the prompt and timely review, the imports shall come forward with necessary data before expiry of 3 years period. This order is operative for 3 years. On expiry of 3 years period, if no renewal is done, the order will stand expired and the assessing groups shall resort to provisional assessment with EDD equivalent 1% of assessable value. All pending provisional assessment shall be finalized accordingly. 3.Being aggrieved, the department filed an appeal under section 129 of the Customs Act 1962, before the appellate authority. The appellate authority, set aside the order of the Adjudicating Authority and send the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the parent company to Gamesa India then and the price at which such hydraulic assembly being supplied by the Indian Company to Gamesa India now should have been compared to ascertain the correctness of the selling price now, which the LAA did not do. Article 19 of the Material Supply Agreement between the principal and Indian Company referred by the LAA states that All payments to be made by buyer to supplier hereunder will be net of all taxes, however, designated and levied by any state, local or Government agency. With respect to applicable taxes that are imposed in a transaction of this type, including without limitation, withholding tax, buyer shall collect, report and pay to the relevant taxing authority and indemnify supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to know now about the respondent's supplies now, both investigation should be looked in to to find out any influence in the pricing is there or not. The objections raised by the department are very much valid and ther is no discussion about the issues raised by the department in impugned order by the LAA. Hence, the department's objection in the grounds of appeal are justifiable. In view of the above discussions and facts stated therein, I set aside the impugned order with the direction to the LAA to revisit the case in the light of the department's objection and the observation supra. Consequently, the department appeal succeeds . 4. The respondent filed a further appeal before the Customs, Excise and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, designated and levied by any state, local or Government agency. With respect to applicable taxes that are imposed in a transaction of this type, including without limitation, withholding tax, buyer shall collect, report and pay to the relevant taxing authority and indemnify supplier for any liability relating to such taxes and charges 9. The conclusion arrived at by the Tribunal that Article 19 only mandates that the respondent will be liable to pay all the tax that will imposed on the transaction has nothing to do with the payment or a condition of sale is a possible view which does not require any interference. In view of the fact that the order of the Tribunal is not perverse and it is possible view, we are not inclined to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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