2013 (11) TMI 699

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....R) Per: P G Chacko: This application filed by the appellant seeks stay of operation of the impugned order whereby the learned Commissioner (Appeals) sustained the order passed by the Deputy Commissioner of Customs (Special Valuation Branch) ordering leading of invoice price of the goods imported by the appellant in the following manner:-    (a) 20% wherever the invoices showed F....

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....urgaon) and that the unreasonably high loading ordered is highly prejudicial to them. The main grievance of the appellant as sought to be made by their counsel is that the pricing policy of the supplier as it stood prior to April 2008 was considered by the authorities but the amended pricing policy from April 2008 was not taken into account though it was also placed before the lower authorities. I....

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..... Therefore, according to him, separate loading towards freight etc. cannot be faulted. 5. The learned counsel for the appellant has further pointed out that the loading of invoice price as ordered by the SVB is arbitrary in the absence of a rational basis. It is submitted that the assessee was not given a reasonable opportunity of adducing evidence, by the Deputy Commissioner (SVB). In passing....

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....g the orders passed against them. May be, they are content with the exemption available to STPI unit. Before us, they have asserted that, given an opportunity, they can demonstrate a case for setting aside the loading ordered by the SVB. It has been claimed that, given an opportunity, evidentiary materials can be brought on record. Nevertheless, no evidence is forthcoming, nor even a feeble attemp....