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M/s. C & S Electric Ltd. Versus C.C., New Delhi

2016 (11) TMI 988 - CESTAT NEW DELHI

Valuation - related party transaction - import of parts of switches - Held that: - We find that in arriving at the conclusion that the invoice value has not been influenced by the relationship of the appellant with its foreign supplier. - In the order dated 15.03.2013, it has been held that the foreign supplier does not supply the same goods to any other buyer in India / other countries; that the goods were supplied pursuant to the conditions prescribed in the purchase orders; that the suppl .....

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that the said order is in conformity with the Customs Valuation Rules. Therefore, there was no requirement for remanding the matter to the Original Authority for re-looking into the provisions of Rule 3 (3) (b) of the Valuation Rules for ascertaining the valuation of the subject import. - Appeal allowed - decided in favor of appellant. - Customs Appeal No. C/53136/2014-CU [DB] - Final Order No. 55189/2016 - Dated:- 22-11-2016 - S. K. Mohanty, Member (Judicial) And Ashok K. Arya, Member (Tech .....

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d Goods) Rules, 2007 (for short referred to as Customs Valuation Rules). In terms of Circular No.11/2001-COS dated 23.02.2001, the case of the appellant was forwarded to the Special Valuation Branch, Delhi (SVB) for ascertaining the valuation of imports made by the appellant. Upon consideration of the documents submitted by the appellant the Dy. Commissioner of Customs, SVB vide Order dated 15.03.2013 has held that the invoice value of the imported goods was not influenced by its relationships w .....

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e appearing for the appellant submitted that since upon verification of the documents/ records, the Dy. Commissioner of Customs has arrived at the conclusion that the invoice value has not been influenced by the relationship of the appellant with its foreign supplier, the said conclusion is inconformity with the provisions of Rule 3 (3) (a) of the Customs Valuation Rules. He further submits that the foreign supplier does not supply the same goods to any other buyer in India/ other countries and .....

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or both sides and perused the records. 7. We find that in arriving at the conclusion that the invoice value has not been influenced by the relationship of the appellant with its foreign supplier, the Dy. Commissioner vide his order dated 15.03.2016 has recorded the following:- The importer is importing parts of switches such as assemblies, frames etc from the Foreign Supplier. In reply to SVB questionnaire the Importer has submitted that the Foreign Supplier does not supply the same goods to any .....

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