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2023 (11) TMI 1039 - CESTAT HYDERABADValuation of imported goods - undervaluation - Urea - Ammonia - Influence on import price due to the alleged relationship or not - relationship between OMIFCO (the exporter of the goods situated outside India) and KRIBHCO (importer in India/Appellant), exists or not - demand of differential duty with penalty - HELD THAT:- The issue is no longer res integra and the same has been adjudicated by the Coordinate Bench in the Appellant’s own case INDIAN FARMERS FERTILIZERS CO OPERATIVE LIMITED, KRISHAK BHARTI COOPERATIVE LIMITED VERSUS C.C. -KANDLA AND C.C (PRV.) , JAMNAGAR VERSUS INDIAN FARMERS FERTILIZERS CO OPERATIVE LIMITED [2023 (1) TMI 155 - CESTAT AHMEDABAD] where it was held that The alleged relationship between the Appellants/ GOI and OMIFCO has not influenced the price of the imported goods. The impugned order set aside - appeal allowed.
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