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2015 (9) TMI 1256 - AT - CustomsValuation of goods - import from the group companies is covered under Sales Promotion Agreements. - price variation between the prices for importer and unrelated buyers - Held that:- order of the adjudicating authority woefully inadequate - difference in prices for the respondent and independent buyers is much less than 55% for most of the products. It is not at all brought forth in the adjudication order as to how the verification is taken as 55% uniformly. In fact, the decision of the adjudicating authority is an apology of an Order and is not a speaking Order. The Commissioner (Appeals) has also noted this fact that the invoices shown by the appellant during the hearing do not indicate that the difference in price is 55% uniformly. In majority of sales, the price to unrelated buyer was higher by 5.5% to 7.5%. - finding of the Commissioner (Appeals) that the difference in commercial levels, quantity levels, cost incurred by the seller (in this case respondent) have to be considered while examining the influence on price by the relationship between the supplier and the importer. Therefore, even if similar goods sold to the unrelated buyer are taken as the basis of value of impugned goods in terms of Valuation Rules 4 & 5, adjustments have to be made on account of such factors as stated in proviso to Rule 3 (3) (b) of the Valuation Rules. In any case, the adjudicating authority simply considered the difference in price, which he states wrongly to be 55%, without examining the reasons for the price difference in proper prospective. In case of Metal and Alloys Industries [1989 (1) TMI 226 - CEGAT, NEW DELHI] the international prices of the same product imported were considered. However in the present case, the situation is of commission being given which is the difference between the prices to the appellant and the unrelated buyer for taking care of after sales service/promotion etc. We find no reason to reject the impugned order. - Decided against Revenue.
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