TMI Blog2016 (11) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... been elaborated upon. There does not appear to be any basis for the fixation of enhancement by twenty per cent over the declared value. Indeed, the failure of application of mind on the part of the two lower authorities can be gauged from their inability or unwillingness to identify the goods that were being sought to be re-valued. There is an omnibus reference to rule 9 in the order of original authority which appears to have been concurred with by the first appellate authority without comprehending the oddity of an enhancement apparently under rule 8 with reference to rule 9 which, as even the most casual perusal of the Rules would demonstrate, as applicable only when the declared value is not rejected but is adjusted for the specific ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent to importer on 10 th July 2000 which was not responded to and it is further recorded that the importer failed to appear at personal hearings scheduled on 17 th , 20 th and 26 th July 2000; that based on records, including declaration of relationship in the bill of entry, the original authority, having already placed importer on notice that value would be enhanced by 20%, rejected the transaction value and, there being no evidence to support the declared value as approximating the transaction value, went ahead with the proposed enhancement. The first appellate authority noticed the failure on the part of the importer to respond to notices for information and that the facts had not been disputed in the personal hearing. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lationship between the importer and supplier of the goods. In that context, it was observed: 13. Relationship between supplier and importer only calls for investigation and a burden on the importer to furnish information as may be called for by the investigating officers. There may also be burden on the importer to prove that the relationship has affected the price 6. We are entirely in agreement with Learned Authorized Representative that, in a related party transaction, any evidence, however fleeting, adumbrating an influence on the price would necessarily have to be investigated and the importer is bound to respond to specific queries that would help to determine the assessable value. 7. Though the original authority has as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of declared value, adoption of revised value but in accordance with sequential application of rules 5 to 8. No such exercise appears to have been undertaken by the two lower authorities, i.e, to reject the declared price by reference to the specific circumstances enumerated in rule 4 and to apply the other rules sequentially. The nature of relationship between importer and supplier have not been adduced and, not unnaturally, the manner in which price was influenced has not been elaborated upon. There does not appear to be any basis for the fixation of enhancement by twenty per cent over the declared value. Indeed, the failure of application of mind on the part of the two lower authorities can be gauged from their inability or unwillingness ..... X X X X Extracts X X X X X X X X Extracts X X X X
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