TMI Blog2016 (8) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Valuation Rules, 1988. - Held that:- Even though the respondent has not submitted certain documents but it could not be established on the basis of any material that the value of imported goods has been influenced due to the relationship between the foreign supplier and the respondent. There is no case that the respondent has paid any extra consideration to the foreign supplier. The departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority for determination of assessable value under Section 14 (1) of the Customs Act, 1962 read with provisions of Customs Valuation Rules, 1988. As per adjudicating authority the appellants and supplier are related under Rule 2(2) of Customs Valuation Rules, 1988. The respondent have not submitted any documentary evidence to substantiate that the relationship has not influenced the declared pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) that the respondent is a 100% EOU and whatsoever import being made by the respondent is duty free. Therefore the valuation has no impact as the goods imported by the respondent being 100% EOU are not dutiable. (ii) that the adjudicating authority has enhanced 100% value arbitrarily. Being aggrieved with the order, the revenue is in appeal. 3. Shri Kamal Puggal, Ld. Assistant Commissioner (A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... despite notice. Therefore we proceed to decide the appeal on the basis of records available. 5. We have carefully considered the submissions made by the Ld. (A.R.) and perused the records. We find that the adjudicating authority has enhanced the value by 100% EOU are arbitrary. Even though the respondent has not submitted certain documents but it could not be established on the basis of any ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... net foreign exchange by the 100% EOU. It is also observed that in case of 100% EOU the goods remains bonded from Customs area to 100% EOU . The obligation is fulfilled only when the goods have been used in the manufacture of final product and export thereof. Therefore the value is very significant, even if the no duty is paid at the time of import. However on the issue of enhancement of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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