TaxTMI 
TaxTMI 
2019 (7) TMI 777
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....e Indian company and importing these goods from their related Baxter Group of companies. Appellant's case of valuation of imports made by them from their associated companies had been decided earlier by the then Dy. Commissioner of Customs, Special Valuation Branch, New Custom House, New Delhi vide Order No.10/2002 dated 29.04.2002. This order has been reviewed after expiry of each span of three years and the last order expired on 31.03.2015. It is there after that the appellant submitted the declaration as required under CBEC Manual based on the said declaration and the previous valuation orders that a fresh order No.37/2015-16 dated 19.06.2015 was passed by Dy. Commissioner of Customs (SVB), New Custom House, New Delhi. However, Review Or....
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....re for "other expenses" as claimed by the respondent importer is concerned. The order is, accordingly, prayed to be set aside and Appeal is prayed to be allowed. 4. While rebutting these arguments, it is submitted by the Department that as per Custom Valuation Rules, it is the mandate for the appellant to file a declaration in the requisite format with such documents as are required for the purpose at the time of getting the renewal of the valuation order. The previous valuation orders cannot be a ground to accept the valuation in case the directions of CBEC Manual with respect to the declarations and document at the time of subsequent renewal are not complied with. It is impressed upon that same is the fact of the present case, as has r....
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....uyer and seller are related, transaction value is acceptable for the customs purposes under the provisions of Rule 3 (3) (a) which reads as follows:- "(3) (a) where the buyer and seller are related, the transaction value shall be accepted provided that the examination of the circumstances of the sale of the imported goods indicate that the relationship did not influence the price." 9. Thus, rule 3 (3) (a) provides that where the buyer and seller are related, the transaction value shall be accepted provided that the examination of the circumstances of the sale of the imported goods indicate that the relationship did not influence the price. It is not intended that there should be an examination of the circumstances in all cases w....
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.... (i) the transaction value of identical goods, or of similar goods, in sales to unrelated buyers in India; (ii) the deductive value for identical goods or similar goods; (iii) the computed value for identical goods or similar goods: Provided that in applying the values used for comparison, due account shall be taken of demonstrated difference in commercial levels, quantity levels, adjustments in accordance with the provisions of rule 10 and cost incurred by the seller in sales in which he and the buyer are not related; (c) substitute values shall not be established under the provisions of clause (b) of this sub-rule. (4) if the value cannot be determined under the provisions of sub-rule (1....
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....ducts as per specifications provided in purchase order. The Foreign Supplier in its declaration also confirmed that they are not selling the same goods to any other buyer in India or in other countries. The respondents in their reply to appeal filed by the department and in their appeal filed before Hon'ble CESTAT have stated that they do not have any data in respect of transaction value/deductive value/computed values of imports of identical or similar goods made by other importers, thus, they are unable to demonstrate fairness of their declared invoice values under Rule 3(3)(b) of the Valuation Rules. In view of these facts, it is clear that since the respondents are unable to provide any information regarding transaction value/deductive ....