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TMI Blog2008 (7) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... S/Shri Tarun Gulati and Kishore Kund, Advocates for the Appellant. Ms. A.P. Tiwari, Jt. CDR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - The appellant imported VUTEK 3360 FC printing machine from supplier M/s. VUTEK, U.S.A. for a sum of U.S. $ 1,50,000/ CIF in November 2005 and filed bill of entry No. 184495 dated 21-11-05 for its clearance at Air Cargo Complex, IGI Airport, New Delhi. The Commissioner vide the impugned order rejected the declared transaction value and loaded the same to U.S. $ 1,99,000 on the basis of the price of this machine mentioned in the supplier's price list accessed through internet and on this basis confirmed the duty demand of Rs. 9,24,236/- along with interest at the applicable rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 321 (S.C.) = 2000 Supp. (2) J.T. 562 and in case of Commissioner of Customs, Calcutta v. South India Television (P) Ltd. reported in 2007 (214) E.L.T. 3 (S.C.), the declared transaction value cannot be rejected without concrete evidence of under invoicing and that as held by the Tribunal in case of Shree Sagarmatha Distributors (P) Ltd. v. CC, Bangalore reported in 2005 (186) E.L.T. 307, the declared transaction price cannot be rejected and loaded based slowly on the basis of the price declared in the supplier web site. 2.2 Ms. A.P. Tiwari, learned Jt. CDR pleaded that the importer is exclusive selling agent of the supplier in India and the discount from the price list price enjoyed by the appellant is abnormal and, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be proved by the Department by the evidence or information about the contemporaneous import of identical or similar goods in comparable quantity or evidence of higher value declared in the export declaration made by the supplier in the exporting country, and in absence of such evidence, the declared transaction value cannot be rejected. With regard to price list of the foreign supplier/manufacture, Hon'ble Supreme Court in paras 9, 22 and 23 of its judgment in case of M/s. Eicher Tractors Ltd. (supra) has held that price list of the foreign supplier/manufacture is not a proof of transaction value invariably and existence of price list cannot be the sole reason to reject the transaction value, that a price list is really no more th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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