Assistant Commissioner of Customs (Group-5B), New Customs House, New Delhi (SVB authority) vide their letter dated 19.01.2007. Information relating to remittance ... fees to Oracle Corp., US was duly submitted in response to the SVB Questionnaire wherein OIPL has stated in unambiguous words that it remits licence
representations and suppression of facts as regards valuation before Special Valuation Branch (SVB) which had considered the values adopted for importation warranting invocation of extended ... Services Agreement, Spare Parts Agreement and Escalated Technical Support Agreement before the SVB.
> The fact of supply of spares on replacement basis
Google India Pvt. Ltd vs Commissioner Of Customs (Svb) on 29 September, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH
CHENNAI
Appeal ... Departmental authorities ? :
Google India Pvt. Ltd. Appellant
Versus
Commissioner of Customs (SVB),
Chennai Respondent
Appearance:
Shri Rohit Jain, Advocate For the Appellant
Ms. Indira Sisupal
Agreement' dated
15.02.2011. The jurisdictional customs authority for Special Valuation
Branch (SVB) i.e., GATT valuation cell, Commissionerate of Customs
(Imports), New Custom House ... Customs, GATT
Cell, Mumbai vide Order-in-Original No. 630/DC/SVB/AK/2012-13 dated
13.09.2012 (SVB Order), had determined that the transactions between
than the value of importation which
appears to have been approved by SVB.
2.2 Since, the Appellant and their holding company i.e., Tokyo
Chemical ... Customs Valuation Rules, 2007, they had applied to the Special
Valuation Branch (SVB), Custom House, Chennai for determining the
assessable value of the goods imported
Valuation Rules.
05.07.2007 Ericsson India made an application to SVB for review of
18.05.2010 the SVB Order dated 02.07.2004, along with updated SVB
30.05.2013 questionnaires ... year ending March 2007-2012.
It was held by the SVB orders dated 05.07.2007,
18.05.2010 and 30.05.2013 that the declared invoice
prices of the imported
transactions between the appellant and their holding
company was investigated by the SVB cell, Bangalore and issued
an order for accepting the declared value ... different commercial invoices and in this
regard they submitted copy of SVB orders dated 14.11.2018
passed by Bangalore Commissionerate accepting the transaction
value under Rule3
transactions between the appellant and their holding
company was investigated by the SVB cell, Bangalore and issued
an order for accepting the declared value ... different commercial invoices and in this
regard they submitted copy of SVB orders dated 14.11.2018
passed by Bangalore Commissionerate accepting the transaction
value under Rule3
Cargo
Complex, Chennai. The appellant submitted that the Special Valuation
Branch (SVB), of the Custom House, has issued an Investigation
Report (IR) No. 11/2023 ... entry to
be filed on day-to-day basis. They hence requested SVB to re-examine
the IR. On 23.10.2023 a letter was issued
informed that the specialized unit is designated as 'Special
Valuation Branch (SVB)' or 'GATT Cell (GVC)' and, from the
records ... bills of entry in pursuance
of Order-in-Original No. 1466/DC/SVB?JPB/JPS/05-06
1
[order-in-appeal
