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M/s. Dujodwala Paper Chemicals Ltd. Versus Commissioner of Customs, Mumbai

2016 (7) TMI 1197 - CESTAT MUMBAI

Valuation - loading of value at the rate of 2% on the CIF value to arrive at the assessable value of imported goods purchase by the appellant on High Seas Sale basis from their group company - Held that:- t though there is a guideline in the Public Notice No. 145/2002 dt. 3.12.2002 for adding the High Sea Sales service charges at the rate of 2% but in the present case there is a legal contract between the appellant and the High Sea Seller for addition of ₹ 500/- towards High Seas Sales Com .....

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- Commissioner (Appeals) has loaded 2% only on the basis of his opinion and not on any evidence - Demand set aside - Decided in favor of assessee. - Appeal No. C/203/2005 - A/88804/16/CB - Dated:- 26-7-2016 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for Appellant Shri S.J. Sahu, Asstt. Commr. (A.R) for respondent ORDER Per Ramesh Nair The appeal is directed against Order-in-Appeal No. 736/2004-NCH dt. 8.12.2004 passed by the Commissioner of Customs (Appeals .....

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27.8.2002 and declared the value of the goods US $ 430 PMT C & F+ ₹ 500/- as administrative charges. The adjudicating authority loaded 4% of the CIF value on account of High Seas Sales Commission on the ground that the appellant have not produced any documents justifying the addition of ₹ 500/- as administrative charges on account of high sea sales. Aggrieved by the adjudication order the appellant filed appeal before the Commissioner (Appeals), the Commissioner (Appeals) has cat .....

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en them and M/s. Dujodwala Products Ltd. The purchase details between suppliers M/s. Standard Rich Development Ltd. and the importer M/s. Dujodwala Products Ltd. was also submitted. The appellant had submitted the actual expenses incurred by M/s. Dujodwala Products Ltd., therefore there was no reason to load the price by 2%. It was submitted that as per Public Notice No. 145/2002 dt. 3.12.2002, the actual High Seas Sales charges decided by the original importer and the High Seas Sales buyer shou .....

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ein the Tribunal held that the addition of 3% or 2% by the Customs authorities to the actual amount charged in case of High Sea Sales is not justified. 4. On the other hand, Shri S.J. Sahu, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that even though the adjudicating authority has loaded 4% but Ld. Commissioner has ordered to be loaded only 2% in terms of the Public Notice No. 145/2002 dt. 3.12.2002. Therefore the .....

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