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2019 (1) TMI 81

hould 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 - Held that::- It is not in dispute that the goods imported by M/s Vimal Intertrade Pvt. Ltd. are part of the same original consignment and therefore identical in all physical specifications and in terms of country of origin to the goods imported by 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 .....

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Sno. WH B/E No. & Date Qty (MT) Invoice No. and Date/Bill No. & Date Price declared (US $-CIF) PMT Price declared on high sea sale basis to subsequent seller by same importer/supplier from the same country (US $ PMT CIF) 1 2886344/ 3.3.2011 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 lodged 35.04% in the declared value on HSS dale to M/s Vimal Intertrade Pvt. Ltd 5. 3667408/ 31.5.2011 272. .....

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ce 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 pointed out that the SVB order dated 25.05.2008 in their case only accepts declared value in the circumstances when the contemporary imports at higher price are not noticed. He argued that in the instant case, when contemporary imports at higher prices are noticed, the said SVB order cannot be applied to the instant case. 4. We g .....

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