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2023 (10) TMI 509 - CESTAT CHENNAIValuation of imported goods - Urea - rejection of the declared import values - primary observation in the Show Cause Notices appears to be that by virtue of the Government of India being a shareholder to the extent of 50% in the joint venture, the same had influenced the import value of urea - HELD THAT:- In its latest order in INDIAN FARMERS FERTILIZERS CO OPERATIVE LIMITED VERSUS C.C. -KANDLA [2023 (8) TMI 561 - CESTAT AHMEDABAD] the Ld. Ahmedabad Bench of the CESTAT in the respondent’s own case has held that it is apparent that the appellant importer and the foreign base exporter cannot be the treated as related parties. There are no infirmity in the impugned orders passed by the Commissioner of Customs, Tiruchirappalli and the Commissioner of Customs, Tuticorin - appeal filed by Revenue dismissed.
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