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TMI Blog2022 (1) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... o the three agreements against which payments were to be made to the overseas entity in terms of net sales of the final product. According to Learned Counsel, none of the agreements had incorporated condition which would validate the invoking of rule 10 of the said Rules. It was also pointed that they had furnished the value of goods imported from the related supplier as also the value of those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harat Raichandani, Advocate for the appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW The limited issue in this dispute of M/s Oerlikon Balzers Coating India Pvt Ltd against order in appeal no. MUM-CUSTM-SMP-14/2018-19 dated 26th April 2018 of Commissioner of Customs (Appeals), Mumbai Zone I, upholding the order of the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elated supplier as also the value of those from unrelated suppliers and, for each year between 2012-13 and 2015-16, ranged from 44.42% to 45.07% despite which the first appellate authority has, by referring to ₹ 9.80 crores of import from related suppliers, held those to be 87.5% of the procurement. It was also contended that the further finding of 7.7 the appellant has not disputed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant herein. 4. We find that the decision of the first appellate authority has been based on foundations which remain unverifiable and is of indeterminate origin. In these circumstances, it would be appropriate for the matter to be heard afresh by the first appellate authority for decision after consideration of all the submissions by the appellant. To enable this, we set aside the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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