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2011 (3) TMI 222 - CESTAT, MUMBAIProvisional assessments - Undervaluation - importer and the foreign supplier were related persons in terms of Rule 2 (2) of the Customs Valuation Rules 1988, the former being a 100% subsidiary of the latter - in the present application, there is no explanation as to why these documents could not be produced when requisitioned by the Dy., Commissioner (GVC) - it is for the original authority to examine the adequacy of evidence for ruling out the loading of value as also to reconsider the relationship between the assessee and the supplier in terms of Rule 2(2) of the Customs Valuation Rules - It is open to that authority to examine whether such relationship influenced the price of the goods - Decided in the favour of the assessee
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