2000 (12) TMI 142

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....he price list did not indicate any such trade discounts being offered by the manufacturer. Revenue finds that the Commissioner (Appeals)' observation that the price list did not indicate any trade discount does not appear to be factually correct and in the facts and circumstances of the present case, the Tribunal's order relied upon by Commissioner (Appeals) do not appear to be correct and the discount of 30% on list price should not be available and in these facts, it cannot be argued that the importer had not under-invoiced or under-valued the goods. This was a clear case of under-invoicing to evade Customs duty and therefore, the goods were correctly confiscated under Section 111 (d) and (m) of the Customs Act 1962. Hence the Collector (....

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....coming to a conclusion that in the present case the appellants had placed an order with the foreign supplier for supply of the subject goods and the supplier having supplied the goods had also issued an invoice. The department had somehow found out the price indicated in the invoice to be less than the price indicated in the price list of the manufacturer and therefore made out a case of under-invoicing/under-valuation and the department had not adduced any material evidence indicating a relationship between the supplier and the importer or any evidence indicating remittance of any amount over and above the invoice price by the importer to the supplier. The Collector (Appeals) has held that it was not uncommon to find supplier's price to be....

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....ning the value under the subsequent Rules". In this view of the Supreme Court decision, when we find that the Ld. Collector (Appeals) has come to a finding that there is no evidence of a special relationship between the supplier and the importer and or indication of remission of any amount over and above the invoice price by the importer to the supplier, then we find no reasons to differ from the 'invoice value' to be the 'transaction value' in the facts of this case applying the Supreme Court decision herein. (b)  Once we find that the 'invoice values' are acceptable as the 'transaction values' for the purposes of determination of duty, we cannot find any case or under invoicing or under-valuation as determined by the lower authori....