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TMI Blog2016 (7) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... n supplier not only supported in design and testing, but also sourced critical and important components/parts that need to be assembled to the tanks. Since it was prima facie found that both importer (respondent) and the foreign supplier were related, the matter was referred to Special Valuation Branch with respect to acceptance of declared value for assessment. SVB vide their order dt. 20.5.2013 rejected the declared value of the imported goods under Rule 12 (1) of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and had ordered for addition of US$ 276,488 towards design and validation fees and US$ 33,300 towards machine Installation and Commission Support Charges to the assessable value under Rule 10 (1) (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced below :- "10. The order in original shows that the lower authority has acted on the reply to the question No.25 of the Standard Questionnaire which mentions about the payment of USD 274688 towards design and validation feeds and USD 33,000/- towards machine installation and commissioning support charges. But it has been the stand of the appellant that question No. 25 asks about three type of payments namely (i) royalty, (ii) technical know how fees and (iii) other fee paid or payable and the payment referred to in (iii) are of omnibus category in the sense that it covers all the financial transaction between the importer and the supplier of the goods and not necessarily the transaction directly related or relatable to the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in this regard. Thus it is obvious that he was silent on this aspect. He has only dealt with addition under Rule 10 (1) (c ) of the CVR, 2007. This automatically paves way for the assessment group to proceed as per the Valuation Rules, 2007 as they would normally do. Thus, the concern of the departmental appeal will be taken care of by the assessment group and there is no contingency for the lower authority to revisit the matter. " A reading of the above would show that the Commissioner (Appeals) has observed that the SVB has to do the investigation and find out whether the parameters for addition did exist or not. The department has gone by the reply to the questionnaire wherein the importer failed to produce any agreement entered into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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