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TMI Blog2008 (11) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)].- The issue involved in both the appeals is same and hence both the appeals are taken together and a common order is passed. The facts in brief are that the appellant cleared the goods to their commission agents on payment of duty on the value determined and shown in their invoices. Commission agents, in turn sold the goods to the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be treated as place of import and transportation cost up to the point have to be included as provided in Rule 9 of the Customs Valuation Rules. He also held that there is no merit in the appellant's argument that the demand is barred by limitation. However, he refrained from imposing any penalty appreciating the fact that Tribunal in the case of M/s. Hanil Era Textiles reported in 2004 (165) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, transaction value principal would be applicable and in that case whether the transportation charges are includable or not becomes a question. On the other hand, if the value is determined u/s 14, as done by Commissioner (Appeals), the price at which like goods are ordinarily sold or offered for sale has to be considered. Therefore, if the price is available in respect of independ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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