TMI Blog2006 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... gh investigation to show that the identical or similar goods are imported at higher price. Only Internet price has been relied on. It is well known that the price of a commodity depends on many factors including the commercial level. All these things have to be taken into account. Under Rule 10A, the Department has to do thorough investigation before rejecting the transaction value. In the present case, the Department has simply gone by the website of the manufacturer. The transaction value cannot be assailed only on valid grounds. There is no evidence that the appellant s pay much more than what has been mentioned in the invoice. There are no sufficient grounds to reject the transaction value. The case laws relied on by the appellant s are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o discussion made on each Grounds of Appeal. Hence the impugned order is not sustainable. The reliance on website ignoring the various evidence produced by the appellants without assigning any reason is not correct. (iii) The lower authority failed to verify as to whether the price displayed in the Internet is for importation of the goods for India, assuming but not admitting that website price can be adopted. (iv) The reliance placed by the appellate authority that the website was the official website is not based any evidence and observations of the appellate authority that the appellant has to substantiate the claim with any valid reasons is against the provisions of Law as the onus of proving cannot be shifted to the appellants. (v) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antive provision governing determination of the value. There is no provision in the Act to say that in the absence of the Manufacturer s invoice, transaction value cannot be accepted or is to be considered not to be genuine. The following case laws are relied on :- (i) Venus Insulation Products Mfg. Co. v. Commissioner of Customs, Goa [2002 (143) E.L.T. 364 (Tri. - Del.)] (ii) Ruby Mills Ltd. v. Commissioner of Customs, Mumbai [2003 (161) E.L.T. 382 (Tri. - Mumbai)] (x) The price list itself is no evidence of import of goods at price mentioned in it. The following case law is relied on :- (i) Noble International v. Commissioner of Customs, Mumbai [2001 (127) E.L.T. 754 (Tri. - Mum.)] (xi) Transaction value cannot be rejected based on quotat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar goods are imported at higher price. Only Internet price has been relied on. It is well known that the price of a commodity depends on many factors including the commercial level. All these things have to be taken into account. Under Rule 10A, the Department has to do thorough investigation before rejecting the transaction value. In the present case, the Department has simply gone by the website of the manufacturer. The transaction value cannot be assailed only on valid grounds. There is no evidence that the appellant s pay much more than what has been mentioned in the invoice. There are no sufficient grounds to reject the transaction value. The case laws relied on by the appellant s are very relevant. In these circumstances there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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