2013 (3) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....14/07/2008 at Air Cargo Complex, Mumbai. Since the supplier, M/s. Daniel Measurement of Control, USA are related to the Indian buyer, a case was registered with the Special Valuation Branch, New Custom House, Mumbai. Previously also the appellant's agreement were registered with the SVB cell and vide SVB orders No. 26/2002 dated 13/05/2002 and 251/Addl/SVB/05-06 dated 27/06/2005 the department had accepted the transaction value for the imports made by the appellant on the ground that the relationship has not influenced the transaction price. However, in the present case, the matter was reviewed and the appellant was asked to produce evidence to show that the relationship has not influenced the transaction value in respect of the present Bil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the imports. They had also furnished details regarding third party imports before the adjudicating authority7 in respect of imports made by Emerson, Mumbai vide invoice dated 07/10/2008 and 18/09/2008 for similar goods which were imported at higher prices that those declared by the appellant and had also given justification for the lower price declared by the appellant on the ground that the imports made by third parties included other items apart from the item imported by the appellant and also the quantity imported by the appellant were also much higher than those made by third parties. Further, the specifications of the products under importation also varied in respect of third party imports when compared with those made by the appellan....