referred the same to the Special
Valuation Branch, Delhi (hereinafter 'SVB').
4. While those proceedings were pending, the goods in question were
cleared ... that stage to facilitate the release
of the goods.
5. SVB had commenced an investigation in respect of the said imports
based on the allegation
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
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
below or
column (3) of the said Table read with the
10. SVB
11. SIIB
5
C/52186/2022
relevant List appended hereto ... Valuation Rules, the case of the
appellant was registered with SVB for examining as to whether the
declared import prices had been influenced
Arising out of Order-in-Appeal No: 216/MCH/ADC/SVB/2013 dated 18th March
2013 passed by the Commissioner of Customs (Appeals), Mumbai ... duty
deposit' is prescribed, upon scrutiny by 'special valuation branch
(SVB)', for specified period.
3. From the order impugned before the first
Golkonda Aluminium Extrusion Ltd. On completion of the
investigation by SVB, the Order-in-Original No. 11457/2010
dated 25.03.2010 was issued accepting the transaction ... value
for the period valid upto 23.03.2013. Since the above said
SVB order is valid only for a period of three years, the
appellant
correspondence with MCF is as under:-
1. Memo No.481/SVB dated 15.03.2022
2. Memo No.601/SVB dated 28.03.2022
3. Memo No.3277/SVB ... dated 23.12.2022
4. Memo No.1741/SVB dated 12.07.2023
5. Memo No.3068/SVB dated 22.08.2023
6. Memo No.1292/ACB dated 22.04.2024
7. Memo
related parties a case was registered with Special Valuation
Branch (in short SVB) Custom House, Chennai to
investigate the influence on the transaction value ... said relationship. On registration of SVB case as per
CBIC Circular No.01/2010 dated 01.01.2010, the imported
goods were assessed provisionally and cleared
relationship has
influenced the declared value.
19. In the present case, the SVB, by an order dated 09.12.2014,
categorically held that the relationship between ... after the appellant had furnished copies of the
relevant Agreements, the SVB, by an order dated 20.12.2018, reaffirmed
the finding holding that:
"There
