2015 (6) TMI 575

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....stoms (Appeals) Mumbai-I, Mumbai II, JNCH, Raigad, 2. The background of the case is that an investigation was conducted by Special Valuation Branch (SVB), New Custom House, New Delhi, regarding the nature of transactions between the supplier and the appellant. It was determined that the declared invoice value for the import of raw material and semi-finished goods from the related supplier on which royalty is paid from October 2009 onwards is required to be enhanced by 5% in terms of the provisions of Rule 10(1) of the Customs Valuation Rules, 2007. 2.1 As a measure of convenient administration and uniformity in practice, CBEC Circular No.1/98-Cus. dt. 1.1.1998 provided that the Special Valuation Branches which investigate transactions inv....

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....in Delhi. According to him, the Adjudicating Authority is not deciding the matter in view of the present litigation in Mumbai. The Ld. Counsel stated that since that the period of earlier SVB order passed in Delhi had expired and the review Order is pending, and the earlier SVB Order passed in 2011 is also remanded to the adjudicating authority in de novo adjudication, they wrote to the Deputy Commissioner of Customs, Nhava Sheva that 1% EDD should not be insisted beyond the period of 4 months from the date of filing data for renewal of SVB order. Reliance was placed on Circular No. 11/2001-Cus. dated 23.2.2001 and also on the Hon ble High Court of Mumbai order dt. 4.8.2014 in Writ Petition No.6364 of 2014 in the case of E.I. DuPont India P....