2005 (5) TMI 354

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....dvocate, for the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. -  All these three applications raise common issues and have been argued together. The applicant has challenged in these three appeals, the orders made by the Commissioner confiscating the goods in question under Sections 111(m) and 112(a) of the Customs Act, 1962....

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....was relied upon by the Department and the invoices as well as the test report. It was also argued that there was no valid reason to discard the transaction value of the goods imported by the applicants. 4. There is no dispute about the fact that the applicants had shown the transaction value of the imported goods by supplying the necessary documents to the Department. The concerned authori....

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....e business of the other and the price is the sole consideration for the sale. Under sub-section (1A) of Section 14, it has been provided that subject to the provisions of sub-section (1), the price referred to in that sub-section in respect of imported goods shall be determined in accordance with the rules made in this behalf. Under the Customs Valuation Rules, 1988 it is provided by Rule 3 that s....

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....provides that the transaction value of imported goods under sub-rule (1) shall be accepted if the parameters enumerated therein are satisfied. Nowhere in the show cause notice it has been mentioned that any of the requirements of clauses (a) to (h) of sub-rule (2) of Rule 4 were not satisfied so as to enable the concerned authorities to reject the transaction value. Therefore, prima facie, no vali....