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2015 (12) TMI 585 - AT - CustomsValuation - SVB has accepted the invoice price as transaction value - no contemporaneous imports as moulds are tailor made - importer/ respondent and the foreign supplier were related under Rule 2(2) of CVR - Held that:- AC(SVB) in his order after examining the agreements and documents and CA certificate accepted the invoice price as transaction value. When the Revenue initially reviewed the said OIO, we find that there is only one ground on which the Revenue filed the appeal before the Commissioner (Appeals) is that the adjudicating authority has not compared the value of contemporaneous import of similar goods before passing his order. On perusal of the impugned order, we find that para 6 & 7 of clearly dealt the issue in detail and concluded that both for the raw material as well as for the pressing machine there is no contemporaneous imports as moulds are tailor made. - Revenue coming to the Tribunal against new grounds is not maintainable. We find that it is the Revenue who preferred the appeal before the Commissioner (Appeals) against the adjudication (SVB) order. Nothing prevented the Revenue to raise any number of grounds when the department reviewed the OIO and filed appeal before the Commissioner (Appeals). This is the case of SVB order and not confirmation of demand of customs duty under Section 28 of the Act. The adjudicating authority had only determined the relationship between the appellant and supplier and whether any remittance made by the respondent to the principal supplier and whether the invoice price is influenced by the relationship. When the goods are customised as clearly recorded in the OIO as well as in the impugned order, the comparison of contemporaneous imports of similar goods or identical goods does not arise. Moreover, we also find that the validity of the said SVB order had expired in the month of May, 2015 and due for renewal by the authority - No infirmity in impugned order - Decided against Revenue.
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