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2016 (11) TMI 87 - CESTAT NEW DELHIQuantification of ADD - Gypsemna - import from UAE - N/N. 6/2013-Cus. ADD dated 12.4.2013 - improper construction of "normal value" for Gypsemna in UAE - Held that: - no substantive documentary evidence has been furnished by the DI regarding dual pricing or favoured pricing in the supply of gas to the producer exporter. While arriving at the normal value for Gypsemna in respect of subject goods the DA had considered the objection of DI and after due verification of the project report etc. arrived at the value. We note that while constructing cost for the said producer exporter the DA has considered the standard accounting norms. The DA has noted that Gypsemna have sold the subject goods to independent entities as well as to a related company. The sales of subject goods to the related company have been noted to be in the ordinary course of trading and have been accepted by the authority for determination of normal value - appeal dismissed - decided against appellant.
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