TMI Blog2013 (8) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... the amendment of Section 14 and for the period thereafter as per the definition of ‘related person' u/s 14 - there should be two way interest between the buyer and seller was insufficient as the statutory requirement of buyer and seller having no interest in the business of each other does not imply that neither buyer has interest in the business of the buyer – appeal decided against revenue. - C/1305/06 - Final Order No. A/1352/2013-WZB/C-I(CSTB) - Dated:- 5-6-2013 - Ashok Jindal And S K Gaule, JJ. For the Appellant : Shri Amand Shah, Addl. Comm. (AR.) For the Respondent : Shri J C Patel, Adv. PER : S K Gaule Heard both sides. 2. Revenue filed this appeal against the Order-in-Appeal dated 28.9.2006 whereby the Ld. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not accepted the enhanced value and without any reason he has set aside the order. At the best, the ld. Commissioner (Appeals) should have remanded the case to the lower adjudicating authority by directing the respondents to produce the documents. He, therefore, prayed that the case should be remanded to the lower adjudicating authority. 5. Shri J.C. Patel, ld. advocate appearing for the respondents submitted that mere relationship cannot be a ground for enhancement of the value. The department failed to produce any evidence for enhancement of the value and they have enhanced the value in an arbitrary manner. In support of his contention, he placed reliance on the decision of the Hon'ble Supreme Court in the case of CC vs Prodelin India ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot add the technical know-how fee in respect of the post-importation activities to the assessable value of the imported goods." 7. This Tribunal in the case of Modi Senator (I) Pvt. Ltd. (supra) held that even before the amendment dated 11-5-2002 of Section 14 of Customs Act, 1962 and for the period thereafter till 10-10-2007 as per the definition of related person' under Section 14 ibid there should be two way interest between the buyer and seller is insufficient as the statutory requirement of buyer and seller having no interest in the business of each other, does not imply that neither buyer has interest in the business of the buyer. The Tribunal also observed that mere holding of shares by one party with proportional nominee director ..... X X X X Extracts X X X X X X X X Extracts X X X X
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