TaxTMI 
TaxTMI 
2010 (3) TMI 307
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....lled with instant coffee. The cans with instant coffee on which POE are seamed are exported. Nestle India imports POE which are of 73mm or 99 mm in diameter. 2. In this case, Nestle India had imported POE from Nestle Brazil through Chennai Port on 7-5-2000. The appellants wrote a letter to the Deputy Commissioner of Customs (Group 3 & 4) on 11-3-2000 declaring that Nestle India and Nestle Brazil were related persons' for the purpose of Customs Valuation Rules but the relationship between the buyer and seller had not influenced the price. The matter was referred by the Deputy Commissioner of the Group to the Special Valuation Branch (SVB). 3. The Deputy Commissioner (SVB) by his Order-in-Original dated 26-5-2001 rejected the appellant'....
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....correct in equating payment of licence fee to royalty and then holding that no addition on that account is required to be made to the invoice value. The learned advocate states that by giving such a finding, the lower appellate authority has upset the finding of fact arrived at by the Deputy Commissioner in his Order-in-Original against which the Department had not filed any appeal and hence the Same was not an issue in appeal before the Commissioner. Hence, the learned advocate argues that the Commissioner (Appeals) has gone beyond the scope of the appeal. 7. She also argues that though the appellant Nestle India is related to Nestle Brazil, Nestle France and Nestle Netherlands, yet the value at which Nestle Brazil has sold the impugned....
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....a Yazaki Auto Corporation Ltd. v. commissioner of Customs (Imports). Mumbai -2007 (208) E.L.T. 422 (Tri.-Mumbai). (iii) Commissioner of Customs v. Ferodo India Pvt. Ltd. -2002 (224) E.L.T. 23 (S.C.). (iv) Commissioner of Customs (Port), chennai v. Toyota Kirioskar Motor P. Ltd. -2007(213) E.L.T. 4 (S.C). 9. Heard the learned SDR Shri C. Dhanasekaran. He supports the impugned order. He further states that the lower appellate authority has made elaborate calculations to arrive at the finding that 2.7% is the proportion of the value of the POE in the value of coffee cans on which royalty/licence fee is being paid. 10. After hearing both sides, we find that sub-rule (3) of Rule 4 of the Customs Valuation Rules, 1988 deals with valua....
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....al time [Presently Rule 3(3)] is not in doubt. The rules require that where the buyer and seller are related, the transaction value shall be accepted provided that the examination of the circumstances of the sale of the imported goods indicate that the relationship did not influence the price. In this case, there is no information available to indicate that the examination of the circumstances of the sale has been made, nor is there any material evidence forth coming from either the appellants or from the department to indicate as to whether the relationship did or did not influence the price. The only evidence that is stated to have been produced by the appellants before the authorities be low is that Nestle Brazil is selling identical goo....