2016 (9) TMI 173

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.... Sarangi, Jt. Commissioner (AR) for Respondent ORDER Per Raju The appellant, M/s Helukabel India Pvt. Ltd., are a subsidiary company of Helukabel GmbH (Germany). The appellant entered into a Distribution Agreement with the parent company for production, marketing, distribution and sale of Helukabel products in India. The appellant imported goods in terms of this agreement from the parent ....

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.... verification the declared value. However, if contemporaneous imports at higher prices are noticed or there exist reasons other than the influence of relationship to doubt the value, assessing group may evaluate the value of the imported goods under appropriate provisions of the said Rules." Subsequently, in 2010 after 3 years, as per practice review of the order was taken up and after examinat....

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.... Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. However, if contemporary imports at higher prices are noticed or there exist reasons other than influence of relationship to doubt the invoice value, the assessing group may evaluate the value of the imported goods under appropriate provisions of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007." ....

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....ad imported at a price which was higher than the contemporary prices of others and on the same ground their transaction value was accepted. 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions. We find that the order dated 16.1.2008 was passed essentially on the ground that the importer was able to establish that the contemporaneous imports were at a pric....