TMI Blog2019 (1) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant. Ld. Counsel has sought to argue that the imports made by the appellant are at a different commercial level. However, we notice that the quantities imported by the appellant and by M/s Vimal Intertrade Pvt. Ltd. are practically similar and in the some cases, the quantity imported by M/s. Vimal Intertrade Pvt. Ltd is higher than the quantity imported by the appellant. It is seen that the Show cause notice invoked Rule 5 of the Customs Valuation Rules 2007 whereas the impugned order invoked Rule 3(1) read with Rule 10 (1)(d) of the Customs Valuations Rules 2007. It is apparent that the impugned order has gone beyond the scope of Show Cause Notice. The impugned order is set aside and matter is remanded to Adjudicating Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 199.190 06048146/06.01.2011 091B dtd 14.2.2011 1141.74 - 2. 2914692/ 8.3.2011 300.000 06048146/06.01.2011 091A dtd 14.2.2011 1141.74 1635 (Value lodged 42.29% in the declared value on HSS dale to M/s Vimal Intertrade Pvt. Ltd 3. 3197950/ 12.4.2011 481.830 06048188/01.03.2011 700B dtd 31.3.2011 1299.77 - 4. 3189064/ 12.4.2011 150.000 06048188/01.03.2011 700A dtd 31.3.2011 1299.77 1765 (Value lodge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2 Ld. Counsel pointed out that ideally the Customs should have adopted the Customs Valuation Rules sequentially and in that respect, the impugned order as well as Order-in-Original are beyond the scope of Show Cause Notice. 2.3 He further argued that in the Show Cause Notice, Revenue has brought on record import price of similar goods (Propylene Glycol). However, the same data was not used by the Revenue. 2.4 Ld. Counsel however pointed out that they already have SVB order wherein it has been held that the transaction between them and their supplier are not influenced in any manner by their relationship. He argued that in those circumstances, the transaction value should be accepted. 3. Ld. AR relies on the impugned order. He poin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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