2014 (12) TMI 1074

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.... for the Respondent. ORDER The relevant facts of the case, in brief, are that the appellant had imported Plastic & Rubber Articles and other parts of door and windows from M/s. Hydro Aluminium Systems, S.P.A, Italy. The Special Valuation Branch (SVB) received the documents from them and issued a questionnaire. The appellants informed that they are not related to the supplier, M/s. Hydro Aluminiu....

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....nal assessment accordingly. The appellant filed appeal before Commissioner (Appeals), who upheld the order of the lower authority. The Tribunal by final order dated 4-9-2002 set aside the impugned orders and remanded the matter to the Commissioner (Appeals) to decide afresh after considering the valuation rules along with case laws. By the impugned order, Commissioner (Appeals) rejected the appeal....

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....% of the profit they are gaining which is unusual in the trade. She further submits that they have not disclosed that they are related person before SVB and it was admitted before the Commissioner (Appeals). It is also submitted that they have suppressed the crucial evidence of marketing agreement and manufacturing agreements. 4. After considering the submissions of both sides, we find that ....

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....between related persons, the transaction value shall be accepted, whenever the importer demonstrates that the declared value of the goods being valued, closely approximates to values ascertained at or about the same time. We find that the appellant had not placed any material to establish that the relationship had not influenced the price. Such as, international price list to show that discount is....