2002 (5) TMI 757

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -original passed in respect of M/s. Air Command India Ltd. (hereinafter referred to as the respondents) has been filed by Dy. Commissioner of Customs, GATT Valuation Cell, New Custom House, Mumbai in terms of review order No. RC/AC-08-185/2000 dated 7-8-2001 passed by Commissioner of Customs (Import) under Section 129D(2) of Customs Act, 1962 on the ground that imports of the goods have taken plac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ne through the records of the case and heard the respondents. As per the findings in the impugned order, the respondents have not paid technical know-how payment as well as royalty payment. They have not imported any capital goods, plant, machinery, equipments from the collaborators or their associated companies. Further the respondents have contended that the invoicing was as per their internatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f mean the special relationship for the purposes of Valuation Rules and that there has to be evidence to show that such relationship has influenced the transaction value. There has to be reasoning, based on evidence, to show that there is a condition of sale, that without the technical know-how the importer cannot manufacture and that the know-how or the royalty payments, if any, are pre-importati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X