2009 (12) TMI 777

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..... oncepts who are engaged in the import and trading of Dyestuffs which find application in the leather industry. They imported goods from M/s. Irweld UK Ltd., Finsgate, London and it was found that the importers were related to the supplier; the transaction value was not accepted; reference was made to SVB section to determine the acceptability of the transaction value and inclusion of other charges .....

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..... d that the assessees failed to fulfil the offtake of 100 tons of the leather dyestuff. However, we find that the requirement as per the agreement entered into between the UK marketing agent and the assessees is for lifting 60 tons of goods made under the Real Color SpA (Italy) trademark from the UK company within the 1st year i.e. 31-12-2000 and there is no dispute that the fulfilment of lifting 6 .....

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