TMI Blog2023 (7) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs, SVB was taken up for review and vide Order-in-Original No.5588/2006 dated 15.11.2006 the same was confirmed by upholding the original Order No.399/2003 dated 1.4.2003. Both the above orders were accepted by the appellants. The impugned order following the above order cannot now be questioned on jurisdiction because the above two orders were rightly referred to SVB Chennai in terms of Board Circular No.11/2001 dated 23.2.2001. Since the SVB orders issued earlier were also imports made from Air Cargo Bangalore, whose orders based on SVB Chennai was accepted; the appellants cannot turn around and state that the SVB order of Chennai is not applicable to the present case. The jurisdictional Notification No.15/2002 dated 7.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the appellant. In 2009, the appellant filed 117 Bills of Entry for import of goods from their related principal through air cargo Bangalore. The Assistant Commissioner relying on the SVB Chennai enhanced the transaction value to the value indicated in the price list. Aggrieved by this order the appellant filed an appeal before the Commissioner of Customs (Appeals), Bangalore. The Commissioner (Appeals) in the impugned order held that the Circular No.11/2001-Cus. dated 23.02.2001 had stated as follows: The Special Valuation Branch (SVB, for short) as an (a) institution specialising in investigation of transactions involving special relationships and certain special features having bearing on value of import goods should be continu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the act subject to conditions and limitations CBEC may impose. Therefore, the jurisdiction of officers working under the Commissioner of Customs, Customs House, Chennai is ruled out for the purpose of assessment of goods imported through ICD, Bangalore . Accordingly, the Tribunal had remanded the matter to the Original Authority for decision afresh. Hence, the appellant s claim that the impugned order is to be set aside. The appellant also relied on Notification No.15/2002 dated 7.3.2002 wherein at Sl. No.7 of the Notification, the SVB Chennai Review Order had no jurisdiction for the imports that were made through Air Cargo, Bangalore. 3. Learned Authorised Representative for the Revenue has submitted that SVB was created as an inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant and supplier are related parties is not in dispute. Appellant had imported various medical equipments through Bangalore Air Cargo Complex and the Deputy Commissioner of Customs, Bangalore had referred to SVB Chennai for registration with the approval of Commissioner of Customs, Bangalore in terms of Circular No.11/2001 dated 23.2.2001. Accordingly, the order No.399/2003 dated 1.4.2003 was issued by the Deputy Commissioner of Customs, SVB stating that: a) The importer M/s. Carl Zeiss (I) Pvt. Ltd., Bangalore and the supplier and the supplier M/s. Carl Zeiss Germany are related under Rule 2(2)(I) (V) of CVR, 1988. b) The transaction value of the goods and spares imported by third party may be accepted subject to addition under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted; the appellants cannot turn around and state that the SVB order of Chennai is not applicable to the present case. 5. The jurisdictional Notification No.15/2002 dated 7.3.2002 quoted by the appellant is only a Notification to define the areas of jurisdiction in the respective designated offices. This has no relevance as far as Special Valuation Branch is concerned, which is an institution specialised in investigation of transaction involving related parties. 6. For an earlier period of assessment of 21 Bills of Entry, the Final Order No.697/2010 dated 5.0.4.2010 passed by this Tribunal was appealed to the Hon ble High court and the Hon ble High court held as follows in the circumstances we direct the original Authority to dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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