2017 (7) TMI 187

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...., for respondent ORDER Per: D. N. Panda Both sides say that both appeals i.e. E/3032/06 and E/382/07 are on the same controversy of determination of the value of the goods cleared by the appellant unit. Both sides also agree that the concept of relative buyer was subject matter of examination in appeal No.E/3032/06, while that is not the issue in appeal No.E/382/07. Both sides also say that the....

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....mined in accordance with the provisions of Customs Act, 1962 and Customs Tariff Act, 1975. Therefore both sides agree today that if both appeals go to adjudicating authority, the concept of relative buyer as well as manner of determination of the value of clearance by the appellant to the buyer shall be decided applying the Customs Valuation Rules, 1988. 2. Heard both sides and considered the pro....

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....ion Rules, 1988 made under Customs Act, 1962 shall apply. 4. At this stage, whether a buyer or seller is related or not, the adjudicating authority is in a better position to examine and decide the modus operandi of the buyer and seller. He shall have the advantage of ascertaining whether any of the goods cleared to a specific buyer is at a price different from the price charged to the other buye....

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....t having made specific provisions that the goods manufactured by DTA shall be treated as if the goods were manufactured abroad, that shall also be relevant. Therefore learned adjudicating authority shall determine the value in accordance with Section 14 of the Customs Act, 1962 with the assistance of Customs Valuation Rules, 1988. On the proper fact finding on the modus operandi of parties and the....