related, as per the OIO of the Dy. Commissioner of Customs (SVB) dated 22.12.2000, the transaction value was accepted. He also ordered that an amount ... deleting the clause relating to payment of design and drawings. The said SVB order was reviewed and followed upto 22.12.2013. However, the Dy. Commissioner
appellant. Accordingly denovo proceedings in the case were initiated and OIO No. SVB /Cus/JPK/02/2009 dated 23.4.2009 was issued wherein the declared price ... appellant for the years 2008 and onwards. The OIO No. SVB/Cus/JPK/02/2009 dated 23.4.2009 passed by the Assistant Commissioner of Customs, Special
said circular was renewed / reviewed periodically vide OIO No.326/2001-SVB dt. 30.3.2001, OIO No.3349/2005 dt. 8.2.2005 and another OIO No.7171 ... transaction value. Subsequently, it was reviewed and the Deputy Commissioner of Customs, SVB, Seaport, Chennai in OIO No.14432/2011 dt. 4.2.2011 accepted the declared
Special Valuation Branch with respect to acceptance of declared value for assessment. SVB vide their order dt. 20.5.2013 rejected the declared value of the imported ... order, instead of remanding the case back to the Lower Adjudicating Authority (SVB unit) has gone on merit of the case and decided the appeal
imports have taken place from related supplier and the Special Valuation Brand (SVB) looked into the pattern of valuation of such imports. The original authority ... Deputy Commissioner (SVB), vide his order dated 1.2.2013 decided to accept the import value declared in the invoice Revenue appealed against this order. However
Rajaji Salai
Chennai 600 001.
2.Assistant Commissioner of Customs (SVB)
Custom House, No.60, Rajaji Salai
Chennai 600 001. .. Respondents
Prayer
Writ Petition filed ... went before the Special Valuation Branch and the Assistant Commissioner of Customs (SVB), by order dated 23.05.2012 accepted the valuation as adopted by the petitioner
Customs (Group), Custom House,
Chennai-1.
3.The Deputy Commissioner of
Customs (SVB), Chennai-1. ...Respondents
PETITION under Article 226 of The Constitution of India ... impugned letter dated 31.3.2016 in F.No.S50/83/2002 SVB issued by the 3rd respondent, quash the same and further direct the respondents
Rafael Vaga Gordaliza ...Petitioner
Vs
1.The Deputy Commissioner of
Customs (SVB), Custom House,
No.60, Rajaji Salai, Chennai-1.
2.The Deputy Commissioner ... Senior Panel Counsel produced written instructions given by the Assistant Commissioner (SVB), which state that the Deputy Commissioner of Customs (SVB), vide letter dated
aside the OIO dated 30.08.2007 passed by the Asst. Commissioner of Customs (SVB), Chennai and remanded the matter to that authority to revisit the issue ... equivalent of 1% of the invoice value and also directed the AC (SVB) to take into consideration the factual circumstances to conclude whether there
related to their foreign suppliers, the Department referred the matter to SVB Mumbai for investigation. The appellant was paying 1% EDD (Extra Duty Deposit ... dated 23.2.2001 as security deposit during the pendency of the investigation by SVB and hence, the same is in the nature of security deposit with
