2023 (8) TMI 1001

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.... related party to the Respondent and the value adopted in the overseas invoices and Bill of Entry filed by the Respondent were not accepted as a true value. Accordingly, they were issued Show Cause Notice to know as to why the value should not be enhanced. After due process, the Adjudicating Authority vide OIO has enhanced the value is as under: a. The declared invoice value of Fully Build Axles shall be enhanced by 9.64%; b. The declared invoice value of Landing Gears shall be enhanced by 9.54%; c. The declared invoice value of Wheel Rims shall be enhanced by 13.09%; d. The declared invoice value of Equaliser Hangers shall be enhanced by 18.42%; e. The declared invoice value of Kingpins shall be....

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....), I find that constant/recurrent contractual obligations for higher quantum of imports is one of the reasons for variation of import prices and mere comparison of two invoices is not the correct manner to allege under valuation. The same contention also finds support from the Hon'ble CESTAT's judgment in the case of Gemplus India Pvt. Ltd. 2005 (185) ELT 269 (Tri.) wherein it has been held that when the quantity of import by independent buyer being quite negligible and compared with the imports by the related buyer, and the latter's import being regular as against the sporadic nature of imports by the other buyers, they cannot be placed at the same commercial level. If analysed in the aforesaid perspective, the variation of value in respec....