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2016 (8) TMI 182 - CESTAT MUMBAI

2016 (8) TMI 182 - CESTAT MUMBAI - 2016 (343) E.L.T. 1173 (Tri. - Mumbai) - Valuation - arbitrary enhancement of the value of import goods - 100% EOU - supply to related parties - the adjudicating authority has enhanced the value by 100% for the purpose of finalization of assessment under Rule 8 of Customs 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 good .....

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ri Kamal Puggal, Asstt. Commr.(A.R.) for Appellant None for respondent ORDER Per Ramesh Nair The appeal is directed against Order-in-Appeal No. 223/2005 MCH dt. 01/06/2005 passed by the Commissioner of Customs & Customs (Appeals) Mumbai-I, whereby Ld. Commissioner (Appeals) allowed the appeal of the appellant. 2. The fact of the case is that the import made by the respondent from the related person M/s. Hoerbiger Compression Technology Vienna was examined by the lower authority for determina .....

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mentioned in Rule 4(3) (b) (i,ii,iii). In absence of any documentary evidence, the adjudicating authority has enhanced the value by 100% for the purpose of finalization of assessment under Rule 8 of Customs Valuation Rules, 1988. The respondent is a 100% EOU, they are importing plates and other components required for the manufacture of valves from the supplier and its Group companies, and other components required are procured locally. The adjudicating authority has loaded 100% value. Being ag .....

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revenue is in appeal. 3. Shri Kamal Puggal, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue submits that the respondent has not submitted any documentary evidence. The contention of the Ld. Commissioner (Appeals) that being a 100% EOU, the imported goods are under exemption therefore there is no impact of the duty. He submits that even though being a 100% EOU, the import is under exemption notification without payment of duty but it is a conditional notification that the imp .....

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