Albany Molecular Research Hyderabad Research Centre Pvt Ltd Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that enhancement of transaction value solely on the basis of NIDB data, without determining how imported goods are comparable and contemporaneous, not justified. Hence, order set aside.
Facts- The Appellant, an 100% EOU, was importing Diethylaminosulfer Trifluoride and Magnetic resonance from their parent company situated overseas, by availing benefit under Customs Notification no.52/2003 without payment of duty. Upon examination of the values of imports, the department issued an Order-in-Original holding that the declared transaction value of imports was accepted in terms of Rule 3(3)(a) of CVR. Aggrieved, the department filed an appeal before Commissioner (Appeals) citing that the value discussed by the authority in the impugned order was much lower than the contemporary price reflected in NIDB data of Diethylaminosulfer Trifluoride. The appellate authority set aside the impugned order and remanded the case to the original authority for fresh consideration.
The Appellant herein, assailing the said order, appealed before Hon’ble CESTAT, the same was remanded back to the lower appellate authority for denovo proceedings directing therein to follow the principles of natural justice. Accordingly, the Commissioner (Appeals) set aside the Order-in-Original after rejecting the declared transaction value and remanded the matter to the lower authority for issuance of orders after ascertaining the appropriate value in terms of the Customs Valuation Rules, 2007. Aggrieved, the appellant has filed the present appeal before this forum.
