2003 (2) TMI 288 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Revenue v. Sole Distributor of M/s. Magna International Pvt. Ltd., Singapore, upheld the Commissioner (Appeals)' decision that the importer cannot be considered a 'related person' under Customs Valuation Rules, 1998. The appeal by the Revenue was dismissed.