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M/s. Hine Hydraulics India Pvt. Ltd. Versus Commissioner of Customs (Imports) , Chennai

2017 (10) TMI 574 - CESTAT CHENNAI

Valuation of imported goods - price variation clause - the department filed appeal before the Commissioner (Appeals), who vide the impugned order observed that the sale agreement indicated additional amounts and remanded the matter for reconsideration - Held that: - Article 19 appears to be nothing but a standard clause so as to fix the liability for discharging taxes/government dues. We do not find anything in such clause so as to enter a finding that it is a condition of sale etc. The discussi .....

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dv. For the Respondent - Shri B. Balamurugan, AC (AR) ORDER Per: Bench The appellants imported hydraulic components like valves, pumps, filters, manifolds, cylinders and electrical parts like connectors, glands, electric motors etc., for manufacture of hydraulic systems for the wind industries from their related group of companies (hereinafter referred to as "Foreign Company"). Being related persons, the same was forwarded to SVB, Customs House, Chennai. Based on the reference, case wa .....

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inding entered by the Commissioner (Appeals) in page 5 of impugned order that some further amount is passed on to the supplier as indicated by the agreement which is contrary to law and facts. The sale agreement/or such allegation based on the sale agreement was never raised in the show-cause notice and the appellant has not been given a chance to defend the same. Thus, Commissioner (Appeals) has travelled beyond the show-cause notice for which reason itself, the impugned order is liable to be s .....

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eals) was that the purchase order also has to be looked into. There is no mention of this ground in the impugned order. He explained that the adjudicating authority accepted the transaction value since the appellant was able to demonstrate that the value of identical goods imported by M/s. Gamesa [unrelated buyer] from the same supplier was closely proximate to the price at which the appellant imported the said goods. The original authority has tabulated this data in his order, dated 20.12.2012. .....

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He, therefore, prayed to set aside the impugned order. 3. The learned Authorised Representative Shri B. Balamurugan reiterated the findings in the impugned order. He submitted being an SVB, the adjudicating authority should have looked into the agreement also and the Commissioner (Appeals) has only pointed out this lapse. The department has challenged the order passed in its entirety and, therefore, the remand order passed by Commissioner (Appeals) is correct and proper. The original authority .....

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the transaction value is correct and to be accepted. The Commissioner (Appeals) has rightly remanded to revisit the order. 4. Heard both sides and perused the records. 5. On perusal of the impugned order, the grounds on which the department has filed appeal before the Commissioner (Appeals) is as under:- (i) That as per agreement supplies are made in terms of purchase order and terms & conditions stated therein. That original authority has not examined the purchase order; (ii) That agreement .....

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