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TMI Blog2014 (6) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... t of plastic material from the foreign principal. The issue involved is whether the transaction price can be accepted for assessment of customs duty inasmuch as the supplier and buyer are related, and whether the cost plus method adopted for determination of price can be accepted or not. 3. This issue had come twice before this Tribunal earlier and vide Order No. A/453/2007/C-I (CSTB), dated 9-8-2007, the Tribunal remanded the case back to the assessing authority for reconsideration with the following directions :- "In the present adjudication order and in the impugned order, it has been held that no new submissions have been made on 23-12-2005 (when the appellants filed their written submissions pursuant to the remand order) over an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice at which the goods are imported by the respondent vis-à-vis the price at which third party imported the goods. It is also pertinent to note that the respondents are raising common invoices on the sale made by supplier to the third party and cover for varied reason effect transaction value of the goods. Hence, invoice value of the goods cannot be treated as transaction value and hence, to be enhanced by appropriate margin after allowing for adjustment in the commercial level as observed by the Hon'ble CESTAT." Accordingly, he set aside the order of the adjudicating authority and allowed the Revenue's appeal. Hence, the appellant is before us. 4. Learned counsel for the appellant submits that the assessing officer has consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not take into account the price difference of 54% between the price at which the goods are imported by the respondent vis-a-vis third party imports. This observation of the appellate authority is not correct. In para 4 of his order dated 2-4-2009, the assessing officer has held as under :- "4. However, while deciding the earlier Order-in-Original, this fact has not been taken into consideration that the imports quantities and volumes of imports made by the importer (M/s. Rehau Polymers Pvt. Ltd.) is very high as compared to the imports made by Mercury Manufacturing Co. from Rehau GmbH. Since both the imports are at different commercial levels at different quantity levels the transaction value cannot be compared for the purpose of det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods on the basis of the invoice price declared by the appellant. Thus, the order of the assessing officer in the instant case has been done in accordance with law and after appreciating the evidence available on record with regard to costing. 6.3 We have also perused the details of costing done by the appellant. The cost plus method takes into account raw materials cost, manufacturing cost, administrative and sales overhead, packing cost, dealer's cost, overhead and profit based on annual forecast. Thus the price declared by the appellant based on cost plus method is also supported by the documentary evidence by way of original invoices and other related documents. Therefore, we do not find any infirmity in the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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