2016 (11) TMI 988

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.... the Respondent : Mr. K. Poddar, D.R. ORDER Per S. K. Mohanty This appeal is directed against the impugned order dated 18.02.2014 passed by the Commissioner of Customs (Appeals), NCH, New Delhi. 2. Brief facts of the case are that the appellant had imported parts of switches from M/s. C &S (Nantong) Electric Ltd., China, who is a related person of the appellant in terms of Rule 2 (2) o....

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....oner (Appeals), which was disposed of vide impugned order dated 18.02.2014 in remanding the matter to the original authority for consideration of the aspects of clause (a) and (b) of Sub-Rules (3) of Rule 3 ibid. 4. Shri Prasant Sukla, the ld. Advocate appearing for the appellant submitted that since upon verification of the documents/ records, the Dy. Commissioner of Customs has arrived at the....

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....of Rule 3 (3) (b) ibid 6. We have heard the ld. Counsel for both sides and perused the records. 7. We find that in arriving at the conclusion that the invoice value has not been influenced by the relationship of the appellant with its foreign supplier, the Dy. Commissioner vide his order dated 15.03.2016 has recorded the following:- "The importer is importing parts of switches such ....

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.... Importer; that the price has been settled in a manner consistent with the normal pricing practice in the industry in the question or with the way they settle prices for sales to the buyers who are not related to them; that the goods supplied to the importer are not supplied to any other buyer in India." 8. In the order dated 15.03.2013, it has been held that the foreign supplier does not suppl....