TMI Blog2007 (8) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... to the declared import invoice in addition to landing charges, commission (if any) and other amounts left to the discretion of the assessing officer. A rider was also imposed to the effect that in case of any change in the method of invoicing etc. it was made incumbent upon the importer to inform the assessing authority and this would result in provisional assessment with EDD if 1%. This decision was also subject to review after 3 years. 2. In the appeal petition it is the appellants plea inter alia that PT Inti Seni Dijaya, Indonesia, were the original manufacturers of the goods and that their (appellant s) invoice price was more than 100% of the price of PT Inti Seni Dijaya to M/s. Tushiv International Pvt. Ltd., Singapore; that their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of similar goods, the transacted value has to be the assessable value. Several decided cases were also cited in support of the assertion that mutuality of interest between the supplier and buyer, and that the price between them was influenced by their relationship, cannot be presumed but was required to be proved by factual evidence - Maruti Udyog Ltd. - 1987 (28) E.L.T. 390 (T); Prodelin India (P) Ltd. - 2006 (202) E.L.T. 13 (S.C.), and that onus of proof regarding valuation cannot be shifted to the importer - Sounds N. Images - 2000 (117) E.L.T. 558 (S.C.). 4. It is observed that the relationship between the buyer and the seller has been arrived at solely on the basis of the reply to the questionnaire that the two companies had two c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s/responsi-bility of providing information for arriving at perpetually shifting assessments on to the shoulders of the importer. An order of review after THREE YEARS, which means the instant assessment was not final and thereby provisional, and thereafter to resort to provisional assessment EDD of 1%, does not and CANNOT find any sanction in the statute and therefore cannot but be ultra vires. 5. In view of the above observations, this authority-in-appeal is constrain to set aside the impugned order-in-original as ultra vires. In the absence of any concrete finding to refute the transacted value thereof, it is hereby ordered that the invoiced transaction value be adopted for the purpose of assessment. 6. It is ordered accordingly. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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