TMI Blog2018 (10) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority has examined the agreement in detail and came to the conclusion that the relationship has not influenced the transaction value under the Customs Valuation Rules. On this finding of the Commissioner(Appeal) has not given as to how the NIDB data will be relevant in this case when it is apparent from the facts on records that there is no import/sale of the products in India. The Commissioner (Appeal) has simply accepted the grounds of appeal filed by the Revenue in without giving any independent findings on the point received in the appeal. On the other hand we find that the lower Adjudicating Authority has dealt with the valuation of the imported by the Appellant as per Customs Valuation Rules after going through the LT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-Lex Japan) for use in the manufacture of final products. 3. The appellant has not executed any agreement with overseas related entities for purchase of imported goods. The price of imported goods is determined based on the price list which in turn is based on the various factors such as cost of raw-materials and technology involved in their manufacture, manufacturing and general over rates and profit margin. The appellant has executed a License and Technical Assistance (LTA) Agreement dated December 1st, 2005 with Hi-Lex, Japan. This agreement was substituted vide LTA agreement dated October 1st 2013. In terms of LTA agreement, the appellant has been granted a right to manufacture assemble and sell licensed product of their principal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd hence this appeal. 5. The appellant has preferred the appeal on the ground that the pricing mechanism has been repeatedly examined and consistently accepted by the Department vide order dated 2nd February, 2009 and 29th February, 2012 wherein the department has accepted the order and had not challenged the same. Having not done so, these orders and the valuation mechanism as adopted by the appellant attended in its finality and cannot be disturbed at this point of time without any changed circumstances. The Appellant has relied upon the judgment of this Tribunal in case of CCE vs. E.I. Dupont India Pvt. Ltd. final order no. 53360/2017 dated 21st April 2007. That the ld. Adjudicating Authority has passed the order after dully consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority has not examined the transaction between the appellant and their principle with respect to the NIDB data and balance sheet as explained in the impugned order. 8. We have heard the rival submissions and perused the case records. 9. It is a fact, not disputed, that the Appellant has imported the goods from their principle (Hi-Lex Japan) for the manufacture of goods and sale thereof. This import had been affected since 2009 and 1998 when first such import was made in year and the transaction value was examined by the Special Value Branch of the Customs House. The Assistant Commissioner, SVB passed first order dated 2.01.2006 and thereafter reviewed the same vide renewal order dated: 2.02.2009 and 29.02.2012 wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g through the impugned order, we find that the Commissioner (Appeal) has simply accepted the grounds of appeal filed by the Revenue in without giving any independent findings on the point received in the appeal. On the other hand we find that the lower Adjudicating Authority has dealt with the valuation of the imported by the Appellant as per Customs Valuation Rules after going through the LTA, and examining the affidavit filed by the Appellant. There is no application of NIDB data in the case where the issue is examination of adoption of valuation under Rules, 2(2) Customs Valuation Rules, 2007 Ipso-facto. For this we refer and rely on the decision of Hon ble Supreme Court in the case of Either Tractors Ltd. Vs. Commissioner of Customs(200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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