2006 (10) TMI 56

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....esent appeal relates to valuation of liquid hand wash imported by the appellant from their affiliate company in Turkey. The authorities below have loaded the price by 40% of the invoice price on the ground that importer and the supplier are related companies and the price list submitted by them only shows inter-company price list without any evidence to show that the same price is also available t....

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....ubmits that the revenue has not produced any evidence to that effect. At this stage, he draws our attention to the earlier order of the Tribunal in the appellants own case (being order No. A/763/WZB/2006/CSTB, dated 1-12-2005) vide which an identical enhancement of identical goods imported by the same importer from and other related company situated in China was set aside by following the Larger B....

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....le show that the relationship has influenced the price. However, after observing so, no circumstances have been discussed by him to arrive at a finding of the transaction value having been influenced by such relationship. Merely because there is inter-company price list, the same cannot be considered to be a factor that such price list does not reflect the correct sale value in the absence of any ....