2005 (1) TMI 291

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....he correctness of the order passed by the Commissioner (Appeals) in his OIA No. C-Cus 492/2001 dated 9-8-2001. The Commissioner (Appeals) has set aside the arbitrary loading of the invoice value by 20% by the lower authority without any basis and held it to be as not maintainable. However, he has proceeded to invoke Rule 2(2)(v) of the Customs Valuation Rules to hold that the oversees supplier is ....

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....r as related persons and in this regard relies on the Apex Court judgments rendered in the cases of CCE, Bangalore v. Gammon Far Chems Ltd. - 2003 (152) E.L.T. 28 (S.C.) and the Apex Court ruling rendered in the case of CC, Bombay v. Maruti Udyog Ltd. - 1989 (41) E.L.T. A61 (S.C.) = 1989 (24) ECC 349 (SC). He also relied on the Tribunal ruling on the point of related person in the case of JKM Daer....

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....did not comply with the same. Then the original authority had no other option but to proceed to decide the case. Therefore, both the authorities were justified in taking the stand.  She also files a detailed written submission from the Commissioner supporting the action of the Department. 4. We have carefully considered the submissions made by both the sides. We are not in a position to supp....