9911796707
TMI Blog2021 (10) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... ced from M/s Unilever Australia be loaded by 20%. It is seen that order-in-appeal no. 64/2009/ MCH/AC/GVC/08-09 dated 18th March 2009 of Commissioner of Customs (Appeals), Mumbai -I has based the approval upon two of the findings of the original authority, viz., that the same entities held stakes in the appellant company and the supplier company to the extent of 48.73% and 100% respectively of the outstanding stock and that the failure of the appellant to submit evidence of identical/contemporary imports left no option but to resort to residuary mechanism of neutralizing part of the profit margin, varying between 18% and 45%, to arrive at assessable value. The submissions of the appellant before the first appellate authority that the adopti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame into being will make this abundantly clear. 4. The appellant, a company registered in India, is part of a transnational group with manufacturing facilities at different locations to service a global market for their brands of consumer packaged goods. Inevitably, economies of scale may require inter-company transactions that the appellant claims are effected on 'transfer price' akin to 'arms length' sale. Considering the market reach of the brands of the appellant which does not admit of agency operations, there is no comparable import transaction as admitted by the appellant. Transactions among related persons are subjected to scrutiny through an established internal mechanism in the customs formations that culminates in findings which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or mis-declaration. It is a reasonable inference that this order of loading is to be followed by appropriate proceedings to be initiated by the 'proper officer' in conformity with section 17 of Customs Act, 1962 for prospective imports and under section 18, or section 28, of Customs Act, 1962 for imports already effected and cleared for home consumption. As none of these provisions have been invoked in the order of loading impugned before us, the authority to re-determine the value thus is not clear. 6. The scheme of Customs Act, 1962 enables assessment of imported goods under section 17 of Customs Act, 1962 by the 'proper officer' with resort to 'provisional assessment' in circumstances envisaged in section 18 of Customs Act, 1962 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are not confronted with determination of differential duty to be recovered in the consignments covered by the three bills of entry. That is yet to be undertaken or, if it has been, would be at some stage in the appellate hierarchy. We have not been made cognizant by an order of assessment under section 18 of Customs Act, 1962 or order of recovery under section 28 of Customs Act, 1962 as to whether any of the factors and circumstances noted in the loading order have had a bearing on the liability fastened on the importer. Moreover, we have not been sensitized to the findings of the 'proper officer' in the cited provisions that will have to be recorded in quasi-judicial proceedings by which alone re-assessment in the bills of entry, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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