2015 (6) TMI 575

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....05.2014 passed by the Commissioners of Customs (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 Valuatio....

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....er has been remanded to the Adjudicating Authority 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....

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..... In the peculiar circumstances where the views of DGOV are considered by all reviewing authorities, we would expect from DGOV to direct the Adjudicating Authority in Delhi to decide the case expeditiously in the interest of justice as well as in the interest of Revenue. Only after the case is decided by SVB Delhi where the valuation issue was first raised, should the Dy. Commissioner, Nhava Sheva take a view. This will avoid multiplicity in litigation at different places and levels (including cases referred in para 6 above). 8. Further, we direct that no additional EDD will be payable by the appellant. Only a PD bond will be required to be submitted by them. This is as per the clear instructions of the Board in Circular No. 11/2001(Supr....