Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 1157 - AT - CustomsValuation of imported item - ladies shoes, men's shoes, bags etc - related party transaction - whether the importer and the Foreign Supplier are related persons in terms of Rule 2(2) of the Valuation Rules 2007, and whether the transaction is influenced by the relationship? - Held that: - looking into the agreement between the appellant and the related foreign supplier, original adjudicating authority, came to the conclusion that the transaction value may be accepted. He has also given reasons for such conclusion - appeal was filed before Commissioner (Appeals), who, was of the the original authority should call for additional information/data/document from the importer and remanded the matter to the original authority for passing denovo orders - matter allowed by way of remand.
|