2015 (7) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. Venkatagiri, Advocate For The Respondent : Ms. Indira Sisupal,AC (AR) ORDER Per R. Periasami The appellant filed applications for waiver of predeposit. Both the stay applications are arising out of common OIA dt. 18.2.2014 and therefore they are taken up together for disposal. 2. The issue relates to clearance of goods cleared by an 100% EOU to DTA. Adjudicating authority determi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ategorically issued and held that DTA sale to be considered as cum duty price. 4. Ld. A.R relied upon the findings of the order. She submits that as per the SCN there are two issues. The first issue is duty paid on the DTA sales and the other is of AED whereas the appellant has not submitted proof that duty has been paid or appropriated in the order. 5. After hearing both sides, we find the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g adjudication and appeal proceedings. However, as contended by the learned Advocate, this being a legal issue having a bearing on the determination of the amount of duty payable by the appellants, we are of the opinion that the same needs to be given due consideration. The appellants have stated that the price which has been realised by them on DTA sale should be taken as cum-duty-price and the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion value, under Rule 4 of the Customs Valuation Rules, 1988 means the price actually paid or payable for the goods when sold for export to India. In the case of DTA sale, there is no sale for export to India and as such, the application of the transaction value method for DTA sale is a legal impossibility, which does not appear to have been considered in the case of Asian Peroxide or in the Boar....