TMI Blog2017 (1) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... self does not mean that appellant and supplier are related. On perusal of the exporter’s price list, we find that the price declared by appellant for the consignment in question is in accordance with the price list as published by the supplier. The said price list produced by appellant is not disputed by the revenue. The restrictive clauses are general clauses, always agreed upon by the seller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. 4. Appellant had imported one projector Motion Pro 44 at the price Euro 5085. Subsequently, he imported further 9 projectors and declared price of Euro 3220 per piece. The matter was referred to Gatt Valuation Cell. Gatt Valuation Cell determined the assessable value of 9 projectors imported as Euro 5085 holding the appellant as related person with the supplier from Germany. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of projector was at the recommended end use price as it was a trial order; having satisfied himself with the performance of the said projector, appellant placed further orders after entering into contract with the supplier as a distributor. He would submit that both the lower authorities have erred in coming to a conclusion that the appellant and the supplier are related by virtue of Rule 2(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicates that the appellant has to import the goods and sell the same at the maximum price decided by the supplier himself does not mean that appellant and supplier are related. On perusal of the exporter s price list, we find that the price declared by appellant for the consignment in question is in accordance with the price list as published by the supplier. The said price list produced by appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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