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2018 (6) TMI 390 - CESTAT MUMBAIValuation of imported goods - rejection of declared value on the ground that M/s Degmak Engineering Corporation and M/s Flow Fast Engineers (India) are related - Held that:- It is seen that there is no charges to the effect that the foreign supplier and the Indian importer are related. The only charge in the proceedings is that the Indian importer is related to the intermediary through whom the goods are supplied to DESU - the same cannot be a reason for rejecting the transaction value and consequently application of Customs Valuation Rules for revision of assessable value cannot be sustained - appeal allowed.
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