TaxTMI 
TaxTMI 
2024 (11) TMI 751
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....3 passed by Commissioner (Appeals) - Ahmedabad wherein the demand of differential custom duty on the ground of under valuation has been confirmed against the appellant's SEZ unit along with penalty and also imposed penalties on co-appellant who are appellant's DTA buyers of the goods. The value of the goods cleared by SEZ unit is not proper and correct. It was contended in the impugned order that the appellant's SEZ unit who supplied the goods and the buyer in DTA are related persons, therefore, the price cannot be considered as a sole consideration. The price was enhanced by relying on the price of identical goods cleared by another SEZ M/s Purple Medical Solution Private Limited who are located in the same SEZ. The adjudicating authority ....
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....ot sustainable. As regard, the adoption of value of third party SEZ sale of goods in DTA, it is his submission that it is not justifiable of third party clearances, it is his submission that there are lot of variations such as size of unit manufacturing facility quantum of supply, turn over etc., between the appellant's SEZ unit and M/s Purple Medical Solutions Private Limited, therefore, the price of Purple Medical Solutions Private Limited cannot be adopted for the clearance of appellant's SEZ Unit. He further submits that as regard, the cost working i.e. CAS-4 submitted by the appellants, the same has to be accepted when no contrary price was brought on record. He further submits that the major amount of duty is IGST which is available a....
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....he duty is a very contentious issue which needs to be dealt with applying the SEZ Act and Customs Act intendum. We find that the adjudicating authority has not given a proper finding on this issue. Second it is also observed that the Revenue has disputed the CAS-4 Certificate submitted by the appellant SEZ Unit in support of their declared value however the adjudicating authority has raised the dispute that certain expenditure such as R&D etc. were not taken into consideration to arrive at the cost of the product in CAS-4, therefore he rejected the price arrived at on the basis of CAS-4 Certificate. In this regard, we find force in the discussion of the learned adjudicating authority however the appellant shall be granted an opportunity to ....