9911796707
TMI Blog2001 (8) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... p has influenced the price reduction." 2. The facts of the case briefly stated are that the appellants are engaged in the manufacture of detonators. For manufacture of detonators, they are importing orange shock tubes. Scrutiny of the Bills of Entry Files revealed that the value of orange shock tubes was US $ 0.010 per feet. When this value was compared with the value of the tubes imported in the month of November 2000, February, March, and May 2001, it was observed that the value was substantially lower. When asked to explain the reasons for this reduction in the price of the imported goods, the importer submitted that they had an agreement with the foreign supplier and the condition of the said agreement was that the appellants imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gn supplier was considered by the authorities on the ground that the foreign exporter held 30% of the shares in the Indian Importer Company. He submitted that no shares were held by the Indian Importer in the foreign exporter Company. He submitted that there was no mutuality of benefit. The ld. Consultant submitted that the authorities emphasised that the Customs Valuation Rules are applicable to the present case. It was submitted by the ld. Consultant that the Apex Court in the case of Mirah Exports Pvt. Ltd. v. Collector of Customs reported in 1998 (98) E.L.T. 3 (S.C.) held that due to international competition and aggressive sales policy, a number of importers are giving quantity discount upto 50% to 70%. Referring to the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the facts of their case and that the Department has not proved mutuality of interest nor have they produced any evidence of contemporaneous imports at higher price. It was also submitted by the ld. Counsel that they are not sole distributor/selling agent or sole concessioner of the foreign suppliers inasmuch as they were not lifting the entire production of the foreign supplier. Ld. Consultant, therefore, submitted that no case has been made out by the Department in so far as the importer being a related person of the foreign supplier is concerned. He, therefore, prayed that the appeal may be allowed. 4. Shri A.K. Chattopadhyay, ld. DR reiterates the findings of the authorities below and submitted that the price of the foreign s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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