2016 (12) TMI 1029

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.... appellant Shri C Singh, AC (AR) for the respondent Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. 477/2005 MCH/ADC/ GVC/05 dated 04.10.2005. 2. The relevant fact that arises for consideration are appellant herein is in the business of import and sale of goods such as curtain tracks, American tapes, pencil tapes, sheer hook, aluminium profile, autoglide belt, w....

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....finding that Walltracts, Dubai and appellant held any shares and controlled each others business nor there is any holding subsidiary relationship; the impugned order do not provide any reasoning for arriving at 100% loading even if the invocation of rule 8 is assumed to be correct; nor the appellant was put on notice as to why the declared value needs to be rejected. He would submit that common di....

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....ia Televisions (P) Ltd. - 2007 (214) ELT 3 (ii) Mirah Exports Pvt. Ltd. - 1998 (98) ELT 3 (SC) (iii) Bayer Corp. Science Ltd - 2015 (324) ELT 17 (SC) (iv) Mahindra & Mahindra Ltd. - 1995 (76) ELT 481. 4. Ld. Departmental Representative reiterates the finding of the lower authorities and submits that there is no dispute as to the fact that there is a common director between the appellan....

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....orted goods is not what the importer says it is and what that value actually is- That onus cannot be shifted to the importer. In the case in hand, this onus has not been discharged by the revenue. We also find that this Tribunal in Prasiddha Trading Corporation (supra) was considering similar issue as to the common director in the supplier firm and that of the importers and held that this is no gr....