C.C., DELHI IV, FARIDABAD Vs. SHIVAM IMPEX

JUDGEMENT

(1.) SHRI B.L. Soni, Representative appearing for Revenue says that when the data compiled by Department revealed that the assessable value disclosed by Respondent in the bill of entry resulted in undervaluation, there was levy of duty on the goods imported. Learned Commissioner (Appeals) did not appreciate value of complied data but allowed the appeal holding no undervaluation of import.

(2.) ON the other hand, it was submitted on behalf of the respondent that when all material were before the authority, there was no undervaluation done. Therefore, the first appellate authority had a basis to grant relief.

(3.) LEARNED Counsel for the appellants submits that the arrangement between the parties with the appellants and its job worker is patent from the page 825 to 840 of paper books filed separately. They are business auxiliary provided by them when its brand name is used by the job worker for manufacture for intended goods for marketing at the control of the appellants. Such feature rules out the taxability.