2007 (8) TMI 554

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....all be assessed with a loading of 100% to the declared import invoice in addition to landing charges, commission (if any) and other amounts left to the discretion of the assessing officer. A rider was also imposed to the effect that in case of any change in the method of invoicing etc. it was made incumbent upon the importer to inform the assessing authority and this would result in provisional assessment with EDD if 1%. This decision was also subject to review after 3 years. 2. In the appeal petition it is the appellants plea inter alia that PT Inti Seni Dijaya, Indonesia, were the original manufacturers of the goods and that their (appellant's) invoice price was more than 100% of the price of PT Inti Seni Dijaya to M/s. Tushiv Inter....

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....bsence of any comparable contemporaneous imports of similar goods, the transacted value has to be the assessable value. Several decided cases were also cited in support of the assertion that mutuality of interest between the supplier and buyer, and that the price between them was influenced by their relationship, cannot be presumed but was required to be proved by factual evidence - Maruti Udyog Ltd. - 1987 (28) E.L.T. 390 (T); Prodelin India (P) Ltd. - 2006 (202) E.L.T. 13 (S.C.), and that onus of proof regarding valuation cannot be shifted to the importer - Sounds N. Images - 2000 (117) E.L.T. 558 (S.C.). 4. It is observed that the relationship between the buyer and the seller has been arrived at solely on the basis of the reply to ....