TaxTMI 
TaxTMI 
2020 (6) TMI 95
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....ssed an order 404/2012 holding that the international transaction of the appellant with their principals and affiliates are at arm's length. Revenue has appealed against this order before the Commissioner (A), who vide Order No.10/2003 dated 7.2.2013 has passed the impugned order rejecting the transaction value. Hence, this appeal. 2. The learned counsel for the appellant submits that the OIO held that the transaction value is not influenced by the relationship between the seller and the appellant on grounds that * Invoice price was as per Price list and was without any discounts or commission. * Import prices were compared to price list of the supplier and were found to be comparable. Hence, it was found that the relationship did not ....
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....urvival, some margins are added depending upon the competition' makes it clear that lesser prices are charged to Indian subsidiary to enable it earn profit; it shows the concern of related supplier and influence of relationship over price. 4. The appellant submits that the OIA simply follows the grounds of appeal did not base his conclusion on any Rules of Valuation; the order is silent on which price to be adopted; such an order cannot be accepted. In the case of appellant, Rule 7 of Customs Valuation Rule read with Rules 4, 10 and 12 are applicable. 4.1. Learned Counsel for the appellant submits that as per Rule 7(1) "(1) Subject to the provisions of Rule 3, if the goods being valued or identical or similar Imported goods are sold....
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....port price to the importer; in case of import by Sergi; it is a special product; though the appellant had explained the details of customs made nature and additional features provided in that product, all such evidences were omitted from the order in appeal; since the appellant has never imported such goods and that import being direct import, the FAA tries to compare incomparable things; Those goods imported by Sergi were custom made to suit the special need of the buyer; special RAL 3000 (9 Fame Red) 8O-100 coating was done; further, specific bare shaft was provided; in order to produce such specialised products, manufacturer would have to incur additional cost and would have to forgo the normal profit which could have been earned on stan....
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....T-MUM] (iii). Armstrong World Industries (I) Pvt Ltd Vs Commissioner of Customs, Mumbai (2015-TIOL-CESTAT-MUM] (iv). Komet Precision Tolls India Pvt Ltd Vs Commissioner of Customs, (A) Bangalore [2009 (245) ELT 737 (Tri. - Bang)] (v). Colgate Palmolive (I) Pvt Ltd Vs CC. Mumbai [2007 (207) ELT 133 (Tri. -Mumbai)] 7. Learned Authorized Representative for the Department reiterates the findings of the OIA. 8. We have gone through the records of the case and heard both sides. The crux of the OIA is that the imports made by the appellant on the basis of inter-company price list is not acceptable as import of identical and similar goods are available and M/s Sergi India have imported at a value much higher than the value at which the appe....