TMI Blog2013 (5) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... nished to the petitioner before the value of the imported goods had been fixed, based on the said Bill of Entry filed by a third party - It is seen that proper opportunity had not been given to the petitioner to challenge the decision of the respondent. The respondent is directed to furnish a copy of the bill of entry to the petitioner, before fixing the value of the goods imported by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel appearing for both sides. 2. The main contention of the learned counsel appearing for the petitioner is that clause 'b' of the impugned order of the respondent, dated 10.1.2012, is arbitrary and invalid, in view of the fact that a copy of the Bill of Entry No.539734, dated 14.5.2010, had not been given to the petitioner, even though the said Bill of Entry, filed by a third p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and seller are related transaction value can only be accepted provided the examinations of the circumstances of the sale of the imported goods indicate that the relationship did not influence the price. Importer failed to demonstrate with corroborative documents to prove that their declared price is at arm's length when compared to these values of the Bs/E. The matter of different chartered acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.5.2010, had been furnished to the petitioner before the value of the imported goods had been fixed, based on the said Bill of Entry filed by a third party. Thus, it is seen that proper opportunity had not been given to the petitioner to challenge the decision of the respondent, fixing the value of the imported goods, based on the said Bill of Entry. 6. In such circumstances, clause 'b' o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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