2019 (1) TMI 81

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....hemicals Corp. (a subsidiary of Dow Company). Ld. Counsel argued that on 3 different occasions had they imported consignments of 'Polypropylene Glycol' and each time part of the consignment was sold on high sea sale basis to M/s Vimal Intertrade Pvt. Ltd. The goods imported by them and the said high- sea sale purchaser, M/s Vimal Intertrade Pvt. Ltd. were assessed to custom duty in the following manner: Sno. WH B/E No. & Date Qty (MT) Invoice No. and Date/Bill No. & Date Price declared (US $-CIF) PMT Price declared on high sea sale basis to subsequent seller by same importer/supplier from the same country (US $ PMT CIF) 1 2886344/ 3.3.2011 199.190 06048146/06.01.2011 091B dtd 14.2.2011 1141.74 - 2. 2914692/ 8.3.2011 300.000 ....

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.... impugned order, also confirmed the demand as per Rule 3(1) read with rule 10 (1) (d) of the Custom Valuation Rules, 2007. 2.2 Ld. Counsel pointed out that ideally the Customs should have adopted the Customs Valuation Rules sequentially and in that respect, the impugned order as well as Order-in-Original are beyond the scope of Show Cause Notice. 2.3 He further argued that in the Show Cause Notice, Revenue has brought on record import price of similar goods (Propylene Glycol). However, the same data was not used by the Revenue. 2.4 Ld. Counsel however pointed out that they already have SVB order wherein it has been held that the transaction between them and their supplier are not influenced in any manner by their relationship. He argued ....