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Assessable value would be the transaction value where it isn t influenced by the relationship between the buyer and the seller

Customs - Import - Export - SEZ - By: - Bimal jain - Dated:- 22-12-2015 - Dailmer Chrysler India Pvt. Ltd. Vs. Commissioner of Customs, New Delhi [2015 (11) TMI 1151 - CESTAT MUMBAI] Facts: Dailmer Chrysler India Pvt. Ltd. ( the Appellant ) is the subsidiary company of Daimler Chrysler AG, Germany. The parent company of the Appellant had imported three cars into India against an ATA Carnet for the purpose of exhibition at Auto Expo. These cars were sold to the Appellant after the permission from .....

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umbai held as under: When import of identical cars have been made at lower values which are comparable to the value declared at the time of filing Bill of Entry for sale of the cars imported under Carnet, there is no justification to take the higher value mentioned in the Carnet; It is established by the order of the Special Valuation Branch (SVB), Mumbai, making investigation in respect of other cars imported into India, that the price of these cars aren t influenced by relationship of the buye .....

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