NPT Papers Pvt Ltd Vs C.C. Mundra (CESTAT Ahmedabad)
It is well settled law that even if the foreign suppliers are related to indian importers the transaction value cannot be rejected on the grounds that a transaction is between the related person when identical or similar goods were sold at the same price to unrelated parties.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
These six appeals arise out of order-in-original no. MUN-CUSTM-000-COM-13-19-20 dated 30.12.2019 passed by the Principal Commissioner of Customs, AP & SEZ Mundra. The details of duty demand confirmed and penalty imposed are shown in the tables below:
M/s. NPT Papers Pvt Ltd (NPT)
| S.No. | Imports through | Period of duty demand | Duty demanded (in Rs) | Penalty imposed (in Rs.) |
| 1. | Mundra Port | 18-02-2014to22-06- 2017 | 1,37,54,699/- | (i)1,37,54,699/-u/s114A
(ii)30,00,000u/s114AA |
| 2. | ICD, TKD, New Delhi | 14-10-2014 | 12,41,304/- | (i)12,41,304/-u/s114A
(ii)3,00,000/-u/s114AA |
| 3. | Chennai Sea Port | 15-11-2014 | 4,086/- | (i) 4,086/-u/s114A
(ii) 1,000/-u/s114AA |
M/s. Salwan Papers Pvt Ltd (SPPL)
| S.No. | Imports through | Period of duty demand | Duty demanded (in Rs) | Penalty imposed (in Rs.) |
| 1. | Mundra Port | 29-08-2014to11-05- 2017 | 42,89,772/- | (i) 42,89,772/-u/s114A
(ii)10,00,000/-u/s114AA |
| 2. | ICD, TKD, New Delhi. | 11-11-2014to22-11- 2014 | 19,41,375/- | (iii) 19,41,375/-u/s114A
(iv)4,50,000/-u/s114AA |
M/s. Salwan International Papers Pvt Ltd (SIPPL)
| S.No. | Imports through | Period of duty demand | Duty demanded (inRs) | Penalty imposed (in Rs.) |
| 1. | Mundra Port | 14-11-2014to08-12-2014 | 23,54,921/- | (i) 23,54,921/-u/s114A
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