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2018 (10) TMI 112 - AT - CustomsValuation of imported goods - related party transaction - rejection of declared value - enhancement of value based on NIDB data - Royalty on sales. Held that:- The Commissioner (Appeal) has not given any categorical finding as to how the relationship had influenced the transaction value especially when it is on record by way of affidavit that the LTA agreement of 2005 and 2013 have not changed. The pattern of sale transaction the terms and conditions in the two LTAs are same. Even in the impugned order which has been passed against O-I-O No. SVB/CUS/Review/HO/RK/2014-15 dated 4.03.2015 by the adjudicating authority has examined the agreement in detail and came to the conclusion that the relationship has not influenced the transaction value under the Customs Valuation Rules. On this finding of the Commissioner(Appeal) has not given as to how the NIDB data will be relevant in this case when it is apparent from the facts on records that there is no import/sale of the products in India. The Commissioner (Appeal) has simply accepted the grounds of appeal filed by the Revenue in without giving any independent findings on the point received in the appeal. On the other hand we find that the lower Adjudicating Authority has dealt with the valuation of the imported by the Appellant as per Customs Valuation Rules after going through the LTA, and examining the affidavit filed by the Appellant. There is no application of NIDB data in the case where the issue is examination of adoption of valuation under Rules, 2(2) Customs Valuation Rules, 2007 Ipso-facto. It is trite that the assessable value can’t be rejected merely on the grounds of NIDB data - In the case of Commissioners (Appeal) in the impugned order has not taken any pain to find out the NIDB data available for the product in question especially when there is a categorical acceptance by the Adjudicating Authority that there is no import/sale price available before him. The order passed by the primary Adjudicating Authority is restored.
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