2007 (2) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; Shri Deven Parekh, Advocate, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. - The appellants who are engaged in the manufacture of specific transmission gears for export to M/s. Fairfield Manufacturing Inc. USA, imported cutting tools such as Hobs, broaches, cutters etc. Since the suppliers and appellants were related pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tribunal that necessary information and documents were available for production before the adjudicating authority. Pursuant to the above order the case was heard afresh by the Deputy Commissioner of Customs, who by the order dated 24-4-2006 ordered the payment of lump sum fee of US$ 20 Lakhs paid/payable by the appellants to the foreign company to be added to the invoice value in terms of Rule 9(....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....how was not handled properly and elaborately. It is against this remand order of the Commissioner (Appeals) that the present appeal has been filed. 2. We have heard both sides. We find force in the submission of the appellants that while the issue to be considered by the Deputy Commissioner was whether the relationship between the appellants and the foreign company had influenced the price....