TMI Blog2010 (8) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... 56/2011, - Dated:- 12-8-2010 - S/Shri M.V. Ravindran, P. Karthikeyan, JJ. Shri M. Vivekanandan, DR, for the Appellant. Shri G. Venkatesh, Advocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. This appeal filed by the revenue seeks to remand the aspect of valuation by setting aside the order impugned before the Commissioner (A). Vide the impugned order the Commissioner (A) sustained the order of the Original Authority. Facts of the case are that M/s. Alstom Projects India Ltd. (APIL) had imported 421 Nos. of Heat Recovery Steam Generator (HRSG) and accessories under two Bills of Entry No. 150 dated 16-3-2005 and No. 267 dated 1-6-2005. APIL had registered the contract with the customs authorities and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d differential duty of Rs. 2,49,57,985/- as the importer had failed to fulfil Regulation 7 of PIR and had not furnished the reconciliation statement within three months of the last consignment imported as envisaged under the said regulation. 2. The Commissioner (A) noted that the Original Authority had examined if the assessee had received payments towards various items of expenses to the supplier or to anybody else as well as the Order-in-Original No. 122/2005 dated 11-1-2005 issued by GATT Valuation Cell, Mumbai before accepting the assessable value declared. And he upheld the order of the Original Authority. This order is challenged on the basis that the jurisdictional Assistant Commissioner had accepted the invoice value furnished by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mports) dated 11-5-2007 and he has furnished the site verification report vide letter C. No. VIII/48/121/2007-Installation dated. 25-9-2007. 7. In order to determine the actual value of the imported goods, the importers have been asked to furnish the details of expenses/payments made on Engineering, development work, design and sketch work, royalties, service charges or any other technical support received, inspection (pre-installation and post-installation) paid directly or indirectly to the supplier or any other institution. They also submitted a copy of Order-in-Original No. 122/2005 dated. 11-1-2005 issued by GATT Valuation Cell, Mumbai that investigated the importer s case and ordered to accept the declared invoice value without any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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