2018 (2) TMI 419

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....m M/s Toyota Motor Corporation, Japan (TMC). The Department referred the matter to the GATT Valuation Cell, Mumbai to find out whether the TMC has influenced the price for the purpose of arriving at the transaction value on imports. In the meantime the consignments were allowed to be cleared subject to payment of one per cent of revenue deposit i.e. Extra Duty Deposit (EDD) on provisional basis pending final decision by the GATT Valuation Cell. After satisfaction of the Revenue that the valuation adopted by the Appellant is correct the Appellant filed Refund Claim of said amount of EDD before the Customs. The Appellant were granted refund by the Asst. Commissioner of Customs. The said order of the Asst. Commissioner was reviewed by the Depa....

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....mitted by them before the adjudicating authority clearly show that the Appellant had neither considered the EDD in the pricing data nor included the same in the invoice raised by the dealers on the ultimate consumers. The pricing pattern adopted by the Appellant and the certificate issued by the CA clearly showed that the invoices did not include the EDD paid by the Appellant at the time of provisional assessment. They had with the help of Annual Report for the year 2003-04 supported by the independent CA certificate, pricing data and pattern, Sales invoice had satisfactorily established that the revenue deposit was not passed on directly or indirectly to any other person thus discharging their obligation/ liability vis-a-viz. the doctrine ....