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TMI Blog2004 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... of Deputy Commissioner relying on Rule 6 to load duty demands, confiscation and penal liabilities was required to be set aside by the Commissioner and a fresh case for re-adjudication was not required to made out. When there is no case for rejection of Tribunal value, the order of remand and making out a new case cannot be upheld. Appeals are therefore allowed. - HON'BLE S.S. SEKHON, MEMBER (T) AND KRISHNA KUMAR, MEMBER (J) For the Appellant : V. Sridharan, Adv. For the Respondent : Vimlesh Kumar, DR S.S. Sekhon, Member (T) 1.1 Appellant is a manufacturer of Automotive Seating Systems, for which imports of 180 cm width fabric was made Plastic foam Laminated woven fabric imported, was spread and parts of seat covers were drawn in a sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 111(m) and offering a redemption fine. 1.3 The Commissioner (Appeals), dealt the five appeals filed for the five BEs, by a common order, holding - 4. (ii) I observe that the impugned imported fabrics though of 150 cms width are having all other qualities and characteristics of the fabrics of 180 cms imported by the appellants. So also there is no material available on record to show that the impugned fabrics are not of sub-standard width except the letter dated 15-4-97 addressed to the supplier wherein they described the same as sub-standard cloth. The said letter in itself cannot be held to be the basis to consider the goods as sub-standard. Further the observation of the Asstt. Commissioner that the MAF status was accorded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame cannot be treated as similar goods for the purpose of the Customs Valuation Rules, 1988. Since the imported goods are not straight away sold in the Indian market, but are processed and made into articles inasmuch as the impugned fabric is converted into seating system for Ford Escorts and sold, the value shall to be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons who are not related to the seller in India, in terms of Rule 7(3)(a) of the Customs Valuation Rules. In that view of the matter, the value has to be decided afresh under Rule 7(3)(a) of the Customs Valuation Rules, 1988 after taking the various relevant pleas of the appellants into considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has to be held that the order of Deputy Commissioner relying on Rule 6 to load duty demands, confiscation and penal liabilities was required to be set aside by the Commissioner and a fresh case for re-adjudication was not required to made out. (b) The CC (Appeals) observation that the price was not a normal price and it was a standard price by reading of letter dated 23-4-1997 of M/s. Guilford to the importers is not upheld. It is seen from this letter, which is extracted herein if full, 23 April, 1997 To : Mr. S. Ravindran (TIC) Cc : B. Higgs, G. Kinder, M. Moore, J. Smith, (JCI), M. Stevens (TJC) Cc : Tony Wilson, Alan Mackinnon, Tonly Barber (Guilford) From : Ian Macpherson and Tony Millington Dear Mrs. Ravindran, Further to the fax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject to some condition or consideration for which a value cannot be determined with respect to the goods being valued, the transaction value shall not be acceptable for customs purposes. Some examples of this include : (a) The seller establishes the price of the imported goods on condition that the buyer will also buy other goods in specified quantities; (b) The price of the imported goods is dependent upon the price or prices at which the buyer of the imported goods sells other goods to the seller of the imported goods; (c) The price of the established on the basis of a form of payment extraneous to the imported goods, such as where the imported goods are semi-finished goods which have been provided by the seller on condition that he will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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